Pengaruh managerial ownership, state ownership, dan institutional ownership terhadap voluntary disclosure pada perusahaan sub sektor konstruksi bangunan yang terdaftar dalam bursa efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Managerial Ownership, State Ownership, dan Institutional Ownership terhadap Voluntary Disclosure pada perusahaan sub sektor konstruksi bangunan yang terdaftar dalam Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 11 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan tahunan perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan bahwa (1) Managerial Ownership berpengaruh negatif tidak signifikan terhadap Voluntary Disclosure. (2) State Ownership berpengaruh positif tidak signifikan terhadap Voluntary Disclosure. (3) Institutional Ownership berpengaruh positif signifikan terhadap Voluntary Disclosure.
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DOI: https://doi.org/10.30872/jmmn.v15i1.13895
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