ARRANGING THE INDEX OF CORPORATE GOVERNANCE
Surifah Surifah
Abstract
The objective of the research is to arrange an index which is able to assess the implementation of corporategovernance as written in the annual report, which is called disclosure index of corporate governance. Arranging Indexis based on operational guidelines of good corporate governance (KNKG 2006), literatures on governance, researchresults, and official laws on corporate governance. The two groups of samples. The first one has been assessed bycorporate governance assessor and the second one has not been assessed yet. The t-test score proves significantdifference between the two groups of samples. It means that the result by using the index is similar to the assessmentresult by IICG in corporate governance operation. It also proves that the disclosure index of corporate governance inthe research is able to be corporate governance proxy in companies beyond bank, insurance and finance companies inIndonesia.
Keywords: disclosure index corporate governance, corporate governance and annual report
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Alamat Penerbit: Gedung C6 Lantai 2 Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Semarang, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229. Telp./Fax.: 62-24-8508015, Email: jurnal.manajemen.unnes@gmail.com
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