Corporate Governance and Disclosure Level in Mining Companies: Evidence from Regulation Changes in Indonesia


This study aims to know the influence of company disclosure after the regulation of Minister of Energy and Mineral Resources Number 7 Year 2012 and Regulation of Minister of Finance Number 75/PMK.011/2012 in Indonesian mining companies. The data used in this study come from mining companies listed on the BEI 2010–2014 with a total of 184 mining companies. The analysis technique used is the method of multiple linear regression analysis with the help of software STATA 14.0. Our first prediction is that firms with better governance mechanism will have higher level of disclosure. Regression results indicate that after the government regulations on mining companies, corporate governance practices and ownership structures have no effect on the level disclosure of mining companies in Indonesia.



Keywords: disclosure, corporate governance, ownership structure

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