PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS

SETYOWATI, DIAH (2016) PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

ABSTRACT This study aims to determine the compliance level of convergence IFRS mandatory disclosure in manufacturing companies. Implementation of accountingstandart has not enough to stopped management to manipulated the financial statements. So, corporate governance is needed as control system of management attitude to manage the company. Structure of corporate governance measured by the number of comissioners, the proportion of independent commissioners, managerial ownership, institusional ownership, the number of audit committe members. The result of this study showed that the compliance level of convergence IFRS mandatory disclosure is 0,56995 or 56,99%. The result of multiple regression analays showed that the structure corporate governance which effect to compliance level of cenvergence IFRS mandatory disclosure is the number of comissioners and institusional ownership. Meanwhile, a variable proportion of independen commissioners, managerial ownership, the number of audit committe members not significantly influence with the compliance level of convergence IFRS mandatory disclosure. Keywords : corporate governancce structure, compliance level of IFRS mandatory disclosure

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: 27 Feb 2017 03:57
Last Modified: 27 Feb 2017 03:57
URI: http://eprints.perbanas.ac.id/id/eprint/530

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