KEPATUHAN PERUSAHAAN PUBLIK TERHADAP PENGUNGKAPAN WAJIB (MANDATORY DISCLOSURE) DAN FAKTOR – FAKTOR CORPORATE GOVERNANCE YANG MEMPENGARUHINYA

Sari

This study aims to examine the compliance level of public companies in disclosing information on annual reports in accordance with Bapepam-LK Rule No. X.K.6. some factors that influence the compliance level of companies in disclosing mandatory disclosure as stipulated in The X.K.6 Rule. Results of content analysis show that the average compliance level of the sample is 80% which indicate that not all companies comply with what must be disclosed as mandatory.  Results of regression analysis show that the number of audit committee members and profitability have positive and significant effect on compliance with mandatory disclosure.