PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP TINGKAT PENGUNGKAPAN WAJIB SETELAH KONVERGENSI IFRS (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2016)

FARHANI, ANISA and Andraeny, Dita (2018) PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP TINGKAT PENGUNGKAPAN WAJIB SETELAH KONVERGENSI IFRS (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2016). skripsi thesis, IAIN SURAKARTA.

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Abstract

The purpose of this research is to analyze the impact of board of commissioners characteristics in mandatory disclosure convergence IFRS in the Company Listed on the Bursa Efek Indonesia (BEI) 2015-2016 period. The data used in this research is secondary data. Data analysis technique used is multiple linear regression using SPSS 23.0. Method of determining the sample in this research is purposive sampling and obtained 75 observational data as samples with significance level of 5%, data analysis using quantitative analysis including normality test, classic assumption test, multiple regression, coefficient of determination and hypothesis testing which includes test F and test t. These result indicate that the level of compliance with mandatory disclosure convergence of IFRS in the service companies is 62,10%. Based on data analysis can be concluded as follows educational background of president commisioner, the proportion of independent commisioner do not affect the compliance of the mandatory disclosure convergence IFRS. While board size significant positive effect on the mandatory disclosure convergence IFRS. Keywords: board of commissioners characteristics and mandatory disclosure convergence IFRS.

Item Type: Thesis (skripsi)
Subjects: 2x Islam > 2x6 Sosial dan Budaya Islam > 2x6.3 Ekonomi Islam
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 11 Feb 2019 05:34
Last Modified: 11 Feb 2019 05:34
URI: http://eprints.iain-surakarta.ac.id/id/eprint/2923

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