PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF

RAHMA, TIARA ADE (2015) PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Tiara Ade Rahma, 2015: The Influence of Corporate Governance Structure on The Level of Disclosure Compliance Convergence of IFRS in Statement of Comprehensive Income. Advisors: (I) Marsellisa Nindito, SE., M.Sc., Ak., CA; (II) Tresno Ekajaya, SE., M.Ak. The purpose of this research is to analyze the influence of corporate governance structure on the level of disclosure compliance convergence of IFRS in statement of comprehensive income. The independent variables in this research are educational background of president commissioners, number of audit committee members, number of audit committee meetings, and competency of audit committee members. The level of disclosure compliance convergence IFRS as dependent variable. This research uses secondary data which is the annual report and the financial report of the company. Sample used in this research are the listed miscellaneous industry companies on Indonesia Stock Exchange during 2013. Then the sample used is based on purposive sampling which are 38 companies qualified in this research. This research conducts multiple linear regression analyses method to examine the hypothesis in the level of significance 5%. This research proves that educational background of president commissioners have positive and significant influence towards the level of disclosure compliance convergence IFRS, whereas number of audit committee members, number of audit committee meetings, and competency of audit committee members does not has any influence towards the level of disclosure compliance convergence IFRS. The independent variables used such as are educational background of president commissioners, number of audit committee members, number of audit committee meetings, and competency of audit committee members enable to explain the dependent variable which is the level of disclosure compliance convergence IFRS 19,6%. Key words: corporate governance structure, level of disclosure compliance, convergence of IFRS, statements of comprehensive income

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