Pengaruh foreign ownership, ownership concentration dan foreign institutionsl investors terhadap voluntary disclosure pada sub sektor coal mining yang terdaftar di bursa efek Indonesia
DOI:
https://doi.org/10.30872/jimm.v8i2.9305Keywords:
Foreign ownership, ownership concentration, foreign institutional investors, voluntary disclosureAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Forein Ownership, Ownership Concentration dan Foreign Institutional Investors terhadap Voluntary Disclosure pada perusahaan sub sektor coal mining yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling diperoleh 18 perusahaan sebagai sampel penelitian dengan tahun 2016 sampai dengan tahun 2018 digunakan sebagai periode penelitian. Metode analisis yang digunakan adalah dengan menggunakan alat analisis regresi data panel dibantu dengan menggunakan alat analisis statistik yaitu Eviews. Hasil penelitian menunjukan bahwa Foreign Ownership berpengaruh positif dan signifikan terhadap Voluntary Disclosure, Ownership Concentration berpengaruh negatif dan signifikan terhadap Voluntary Disclosure, Forein Institutional Investors berpengaruh positif dan signifikan terhadap Voluntary Disclosure.References
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