PENGARUH CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS

This research is aimed to examine the influence of corporate governance towards the level of obedience disclosure mandatory IFRS convergence. Corporate Governance will be proxied by managerial ownership, institutional ownership, board of commissioners meeting frequency, the proportion of independent...

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Bibliographic Details
Main Authors: , Nurlaila Maysaroh C, , Drs. Irfan Nursasmita, M.Si., Akt.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2014
Subjects:
ETD
Description
Summary:This research is aimed to examine the influence of corporate governance towards the level of obedience disclosure mandatory IFRS convergence. Corporate Governance will be proxied by managerial ownership, institutional ownership, board of commissioners meeting frequency, the proportion of independent commissioners, and audit committee meetings frequency. The population in this research was manufacturing companies listed on Indonesia Stock Exchange in 2009-2012, by using purposive sampling method. The total of the samples in this research was 144 samples. The analytical method used was multiple regressions analysis. Based on the result of the examination performed, it is concluded that the variables of managerial ownership, board of commissioners meetings frequency, and the proportion of independent commissioners do not affect the level of compliance with mandatory disclosure convergence of IFRS. The variables of institutional ownership and audit committee meetings frequency positively affect the level of compliance with mandatory disclosure convergence of IFRS.