Mechanism of Corporate Governance Concerning the Area of Disclosure of Strategic Information on the Company’s Official Website in Indonesia

Strategic disclosure in companies is part of voluntary disclosures in the company's annual report. Voluntary Disclosure is disclosing beyond what is required, providing accounting information as well as other information that is considered relevant for the decision-making of the users' annual reports. This study tries to know the influence of corporate governance mechanisms on the extent of strategic information disclosed on the company's website. The population in this study is companies in Industrial listed on the Indonesian Stock Exchange (IDX) period 2019-2021. Sampling techniques use purposive sampling methods and obtained samples of as many as 65 companies. The statistical analysis method used to test the hypothesis meanwhile Linear Regression. The results of the research show that the size variables of the board of directors, the composition of independent directors, and management ownership have effect on the extent of strategic information disclosure on the company's website. Meanwhile, the audit committee has no effect on the disclosure of strategic information on the company's websit