ISTIQOMAH, SARI RATIH NUR (2015) PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Implementation of accounting standart has not enough to stopped management to manipulate the financial statements. So, corporate governance is needed as control system of management’s attitude to manage the company. Variables used in this study is number of board of director, the proportion of independent commissioner, the proportion of independent audit committee, managerial ownership, institusional ownership. Control variables in this study is liquidity and leverage. This study aims to determine the corporate governance based on liquidity and leverage as control variables to compliance levels of IFRS’s mandatory disclosure on public manufacturing companies on the stock exchange of Indonesia. Results obtained from this study suggest that corporate governance, liquidity, and leverage as control variables have significant impact to compliance level of IFRS’s mandatory disclosure on manufacturing companies go public in Indonesia Stock Exchange is being tested so that f H0 rejected and H1 accepted. To see the result of partial correlation, then the number of board of directors has the highest value. Then it can be concluded that the variable number of the board of directors is corporate governance has dominant influence on compliance levels of IFRS’s mandatory disclosure. Key words : corporate governance structure, compliance levels of IFRS’s mandatory disclosure
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2017 02:58 |
| Last Modified: | 12 Feb 2018 05:53 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1605 |
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