ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF
Abstract: This study aims to
analyse how corporate governance
structures affect the level of disclosure compliance convergence of IFRS in
statements of comprehensive income. This research is the development of a study
conducted by Al Akra et al . (2010) and Prawinandi et al . (2012) .
Data analysis method used is descriptive analysis method and hypothesis
testing . Tests performed using SPSS release 16. Overall sample of 40 service
companies used in this study.
The results of this study showed that the average level of disclosure
compliance convergence of IFRS in statements of comprehensive income is 50.61
%. The results of multiple regression analysis showed that the structure of
corporate governance which affect the level of disclosure compliance
convergence of IFRS in statements of comprehensive income is the number of
audit committee members and the number of audit committee meetings. Meanwhile,
a variable number of commissioners, the proportion of independent
commissioners, the number of commissioners meeting, leverage, liquidity, and
profitability are not significantly influence with the level of disclosure
compliance convergence of IFRS in statements of comprehensive income.
Keywords: Corporate governance
structure , Level of disclosure compliance, Convergence of IFRS , Statements of
Comprehensive Income
Penulis: Anggita Pitasari,
Aditya Septiani
Kode Jurnal: jpakuntansidd141108
