PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP MANDATORY AND VOLUNTARY DISCLOSURES SETELAH KONVERGENSI IFRS (Studi Empiris Pada Perusahaan LQ 45 tahun 2012-2013)

AKVILA, PRISCA (2015) PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP MANDATORY AND VOLUNTARY DISCLOSURES SETELAH KONVERGENSI IFRS (Studi Empiris Pada Perusahaan LQ 45 tahun 2012-2013). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to determine empirically the effect of corporate governance which is proxied by institutional ownership, managerial ownership, independent commissioner and audit committee for mandatory and voluntary disclosure. Mandatory disclosure in this study is based on the level of compliance of disclosure IFRS convergence. The sample used in this study based on criteria of sampling as many as 38 companies registered as a company LQ 45 in indonesia stock exchange for the period from 2014 to 2015 with the analysis of 2012-2013 so that the number of data samples 76. The data used in this study were obtained from IDX statistics. According to anova F test in linear regression show that models of regression was fit so can be used to predict the dependent variable. While the result of the anova t test in linear regression show that audit committee was positive significantly on the mandatory disclosure, but institutional ownership, managerial ownership and independent commissioner wasn’t significant effect on the mandatory disclosure. In addition, managerial ownership was positive significantly on the voluntary disclosure and independent commissioners negatively significantly on the voluntary disclosure, but institutional ownership and audit committee wasn’t significant effect on the voluntary disclosure. Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Mandatory Disclosure, Voluntary Disclosure, IFRS Convergence

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Feb 2017 06:30
Last Modified: 06 Feb 2017 06:30
URI: http://eprints.perbanas.ac.id/id/eprint/119

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