Zaidirina, Zaidirina and Lindrianasari, Lindrianasari and Bangsawan, Satria (2017) Implementation of corporate governance and mandatory disclosure in the Indonesian banking sector: good news or bad news. Int. J. Monetary Economics and Finance,, 10 (3). pp. 281-294. ISSN 1752-0479

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Abstract

his research examines whether the implementation of corporate governance and mandatory disclosure in the Indonesian banking sector is good or bad. The findings are expected to have value in decision making for various users and to transform corporate governance from a curative action into a corporate culture/value based on the good corporate governance principle, which runs systematically and requires support from internal and external factors. Secondary data from the global financial crisis (2007–2009) are collected through purposive sampling. Multiple regression analysis is performed to test the hypothesis for effects among managerial ownership, audit committee, independent commissioner, mandatory disclosure, return on equity (ROE), return on assets (ROA), non-performing loans (NPL) and rentability. Mandatory disclosure positively affects ROA, independent commissioners and mandatory disclosure positively affects NPL, and independent commissioner and mandatory disclosure negatively affect rentability.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Prof. Dr. Lindrianasari
Date Deposited: 16 Nov 2017 03:22
Last Modified: 16 Nov 2017 03:22
URI: http://repository.lppm.unila.ac.id/id/eprint/4716

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