Volume 15 Number 2, Page 35-41, 2019 AKUISISI | Jurnal Akuntansi ONLINE ISSN : 2477-2984 – PRINT ISSN : 1978-6581 PENGARUH KEPEMILIKAN DOMESTIK, KEPEMILIKAN ASING, UKURAN DEWAN KOMISARIS, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP TRANSPARANSI TATA KELOLA PERUSAHAAN Muhammad Ridho Al Amin * , Imam Ghozali ** * Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Metro, muhridhoalamin@yahoo.com ** Fakultas Ekonomika Dan Bisnis Universitas Diponegoro. ARTICLE INFO Article history: Received 30 September 2019 Received in Revised 28 November 2019 Accepted 4 November 2019 Keywords: Transparency of corporate governance, domestic ownership, foreign ownership, commissioners board size, independent commissioners, company size ABSTRACT The purpose of this study is to analyze and obtain empirical evidence about the effect of domestic ownership, foreign ownership, commissioners board size, independent commissioners and company size on the transparency of corporate governance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling in this study using purposive sampling method. After going through a series of adjustments to the criteria of the sampling technique, 86 companies were obtained, and the number of samples over three years was 258. The results of this study indicate that domestic ownership, foreign ownership, board size and company size have a positive effect on governance transparency, which means that the greater domestic ownership, foreign ownership, board size and size of the company hence higher and tighter the supervision. So, it can increase transparency of corporate governance. Furthermore, the independent commissioner did not affect the transparency of corporate governance. Tujuan penelitian ini adalah untuk menganalisis serta mendapatkan bukti empiris mengenai pengaruh kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris, komisaris independen dan ukuran perusahaan terhadap transparansi tata kelola perusahaan. Populasi pada penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2015-2017. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Setelah melewati serangkaian penyesuaian dengan kriteria dari teknik pengambilan sampel maka diperoleh sebanyak 86 perusahaan, dan jumlah sample selama tiga tahun adalah 258. Hasil penelitian ini menunjukkan bahwa kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif terhadap transparansi tata kelola perusahaan, yang berarti bahwa semakin besar kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris serta ukuran perusahaan maka semakin tinggi dan semakin ketat pengawasan terhadap pihak manajemen sehingga meningkatkan transparansi tata kelola perusahaan. Lebih lanjut variabel komisaris independen dalam penelitian ini tidak berpengaruh terhadap transparansi tata kelola perusahaan. AKUISISI : Jurnal Akuntansi Website : http://www.fe.ummetro.ac.id/ejournal/index.php/JA This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. * Corresponding author. Tel.: +0-000-000-0000 ; fax: +0-000-000-0000. E-mail address: muhridhoalamin@yahoo.com Peer review under responsibility of Akuisisi : Accounting Journal. 2477-2984. http://dx.doi.org/10.24217