DEWAN KOMISARIS DAN PENGUNGKAPAN INFORMASI STRATEGIS ( Studi Pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia )

Abstract

Abstract: The objective of this study was to analyze the influence of the board of commissioner on the disclosure of strategic information on the website. The board of commissioner includes commissioners activity, size of the board of commissioners, the proportion of independent commissioners. This study  refers to research Garcia et al. (2011). Non-financial firms listed in Indonesian Stock Exchange (BEI) 2014 is the object of this study. Based on purposive sampling technique, it gets 132 firms. Multiple regression analysis is used to test the hypothesis. The result of the hypothesis test indicated that activities of the board and size of the board of commissioners has significantly and positively effect on disclosure of strategic information on the website. Meanwhile, the proportion of independent commissioners proved to negatively affect to voluntary disclosure of strategic information.

Keywords: Board of  Commissioner, Strategic Information, Disclosure.