Pengaruh Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS
NISSA, CHAIRUN NURLAILA MAYSAROH CHAIRUN (Adv.: Irfan Nursasmito, Drs., M.Si., Akt.), Irfan Nursasmito, Drs., M.Si., Akt.
Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS. Corporate Governance akan diproksikan dengan kepemilikan manajerial, kepemilikan institusional, frekuensi rapat dewan komisaris, proporsi komisaris independen, dan frekuensi rapat komite audit. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2012, dengan metode pengambilan sampel purposive sampling. Total sampel dalam penelitian ini sebesar 144 sampel. Metode analisis yang digunakan adalah analisis regresi berganda.
Berdasarkan hasil pengujian yang telah dilakukan, disimpulkan bahwa variabel kepemilikan manajerial, frekuensi rapat dewan komisaris, dan proporsi komisaris independen tidak berpengaruh terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS. Variabel kepemilikan institusional dan frekuensi rapat komite audit berpengaruh positif terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS.
This research is aimed to examine the influence of corporate governance towards the level of obedience disclosure mandatory IFRS convergence. Corporate Governance will be proxied by managerial ownership, institutional ownership, board of commissioners meeting frequency, the proportion of independent commissioners, and audit committee meetings frequency. The population in this research was manufacturing companies listed on Indonesia Stock Exchange in 2009-2012, by using purposive sampling method. The total of the samples in this research was 144 samples. The analytical method used was multiple regressions analysis.
Based on the result of the examination performed, it is concluded that the variables of managerial ownership, board of commissioners meetings frequency, and the proportion of independent commissioners do not affect the level of compliance with mandatory disclosure convergence of IFRS. The variables of institutional ownership and audit committee meetings frequency positively affect the level of compliance with mandatory disclosure convergence of IFRS.
Kata Kunci : Corporate governance, the level of compliance with mandatory disclosure convergence of IFRS.
