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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, PROPORSI KOMITE AUDIT INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN SUKARELA

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ABSTRACT THE EFFECT OF PROPORTION OF INDEPENDENT BOARD MEMBERS, PROPORTION OF AUDIT COMMITTEE AND INSTITUTIONAL OWNERSHIP ON VOLUNTARY DISCLOSURE Adminar Mischell Nesara Sinaga NIM: 1432231 The aim of this research was to determine the effect of proportion of independent board members, proportion of independent audit committee and institutional ownership toward voluntary disclosure. This research used descriptive method with quantitative approach. The analytical method used in statistical data processing was the multiple regression analysis. There were 43 banking companies listed on the Indonesia Stock Exchange in the year range 2014-2016 and 39 banking companies were the sample of this study. The results of this study shown that the proportion of independent board members and the proportion of independent audit committee have a significant negative effect on voluntary disclosure. It was also found that institutional ownership has a significant positive effect on voluntary disclosure. Furthermore, the results of this study indicated that the proportion of independent board, the proportion of independent audit committee and institutional ownership together have a significant effect on voluntary disclosure. The results of this study provided knowledge and benefits for next researcher and banking companies. Keywords: proportion of independent board members, proportion of independent audit committee, institutional ownership, voluntary disclosure.