PENGARUH GOOD CORPORATE GOVERNANCE DAN TINGKAT PENGUNGKAPAN (DISCLOSURE) TERHADAP KEPERCAYAAN PUBLIK ATAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Gatut Sutomo, 2013 : The influence of good corporate governance and disclosure level on public trust of manufacturing company’s financial statements listed at Indonesian stock exchange. Advisor : (1) Choirul Anwar, SE., MBA, MAFIS (2) Diena Noviarini, SE., M.Si The purpose of this study was to analyze the relationship between good corporate governance and the level of disclosure on the public trust. Data were taken from the 61 companies listed on the Indonesia Stock Exchange and selected using purposive sampling method during 2011 to 2012. The method to analyze data that used in this study is multiple linear regression and hypothesis testing. Independent variables used in this study include good corporate governance as measured by independent commissioners and audit committee and disclosure level, the dependent variable is public trust. Results of hypothesis testing showed that the independent commissioners and audit committee does not affect the public trust while the level of disclosure has a positive and significant impact on public trust. The implications of this study explains that companies need to pay attention to the level of disclosure because it has an influence on the public trust. Keywords: good corporate governance, tingkat pengungkapan (disclosure), kepercayaan public, dan manufaktur