PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP
TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB IFRS PADA
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ISTIQOMAH, SARI RATIH NUR
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2018-02-12 05:53:28
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
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
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