Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Transparansi: Studi Empiris pada Perusahaan Perbankan di Indonesia

Abstract

This Research was conducted to measure and analyze how much influence Good Corporate Governance mechanisms have on transparency in banking companies in Indonesia. The mechanisms used in this research are Independent Non-Executive Directors, Managerial Ownership, No-Role Duality, and Audit Quality. Data collection uses quantitative methods where the type of research is cross sectional and documentation methods. The population in this study was 107 banking companies in Indonesia. In this research, data was collected by analyzing the company’s annual report for the last year, namely 2022. The results of the research carried out contradict all hypotheses, which show that all Good Corporate Governance mechanisms used in this research cannot prove an influence on transparency.