About this document
Impact of Governance on Voluntary Disclosure by Hisar Pangaribuan is a document available to read on EtoBox.
This study investigates the effects of independent boards, independent audit committees, institutional ownership, and firm size on voluntary disclosure among banking companies listed on the Indonesia Stock Exchange. The findings indicate a positive relationship between these factors and voluntary disclosure, with firm size acting as a moderating variable. The research highlights the importance of corporate governance mechanisms in enhancing transparency and accountability in financial reporting.
- Author
- Hisar Pangaribuan
- Language
- EN