HUBUNGAN KUALITAS PENGUNGKAPAN CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN DENGAN DESAIN WEB SITE SEBAGAI VARIABEL MODERASI

• Main Author: Christi, Yoandita
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: Management
• Online Access: https://repository.ugm.ac.id/38984/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50032
• Institution: Universitas Gadjah Mada

This study is aimed to obtain empirical evidence of the relationship of corporate governance (CG) disclosure quality and firm performance with web site design as moderating variable. CG is an important mechanism of firm. The investors and stakeholder need's of company's responsibilities information is increase. Internet media such web site is useful as source to facilitate timely information disclosure, and increase investors positive perception, thereby potentially increase company's performance. Transparency criteria of Center for Good Corporate Governace UGM's (CGCG UGM's) Rating Model is used for CG disclosure quality measurement. Whereas, web site design is measured by criteria from Jiang et al. (2009) study. Firm performance measurement that consists of firm's market performance and accounting performance, sequentially is obtained by using Tobin's Q and ROE computation. This study also included two control variables are firm size and web site age. Data used in this study is secondary data which uses population of listed company in (Bursa Efek Indonesia) BEI until 2009. Purposive sampling is used to determined the sample, they are companies that have a listed web site in BEI and disclose CG on their web site. Total sample of this study is 56 companies. Furthermore, Moderated Regression Analysis (MRA) is used for hypothesis testing. The result of this study with value of α = 5%, found that web site design is statistically positive significant moderate the relationship of CG disclosure quality and Tobin's Q, but insignificant moderate the relationship of CG disclosure quality and ROE. In addition, firm size has positive significant relationship on ROE, but it has insignificant relationship on Tobin's Q. The result for web site age found neither Tobin's Q or ROE has significant relationship.