Pengaruh board size, independent director, ceo duality dan blockholder ownership terhadap voluntary disclosure pada perusahaan sub sektor properti dan perumahan yang terdaftar dalam bursa efek Indonesia

Chindy Wardanila Riyanto, Rizky Yudaruddin


Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai dampak 4 variabel independen, yaitu board size, independen director, CEO duality dan blockholder ownership terhadap variabel dependen, yaitu voluntary disclosure. Alat yang digunakan dalam penelitian ini adalah regresi data panel dan statistik deskriftif. Hasil penelitian ini menunjukkan (1) Board Size berpengaruh positif dan signifikan terhadap voluntary disclosure, (2) Independent director berpengaruh positif dan signifikan terhadap voluntary disclosure, (3) CEO duality berpengaruh negatif dan tidak signifikan terhadap voluntary disclosure (4) Blockholder ownership berpengaruh negatifdan tidak signifikan terhadap voluntary disclosure.


Sub sektor properti dan perumahan; board size; ceo duality; blockholder ownership; voluntary disclosure


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