PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS

FRISCADELLA, BELLA NAUFAL (2017) PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

In the era of globalization, requires accounting standards that can be adopted internationally, so the company can compare the financial report with other countries. The rules on accounting standards would make the company could not hide important information that must be presented in the company financial report. This study aims to determine the effect of structure of corporate governance to the level of compliance with the mandatory disclosure. Structure of corporate governance measured by the number of the board of commissioners, the number of audit committee, the number of the board of directors, proportion of independent commissioners, managerial ownership, and institutional ownership. The method that’s used in this study is the multiple linear regression. The result shows that corporate governance structure variables that effect is the number of the board of commissiones and institutional ownership. Other variables, namely the number of audit committee, the number of the board of directors, proportion of independent commissioners, and managerial ownership had no effect on the level of compliance with mandatory disclosure. Keywords : Corporate Governance Structure, Mandatory 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: 20 Oct 2017 06:54
Last Modified: 20 Oct 2017 06:54
URI: http://eprints.perbanas.ac.id/id/eprint/2777

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