PENGARUH USIA, PENGALAMAN, DAN PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Real Estate dan Property yang Go Public Tahun 2010-2012 di Bursa Efek Indonesia)
Abstract: This study aims to
analyze and provide empirical evidence about the effectof age, tenure and
education of board commissioners on financial statement quality. Several
previous studies showed varying results. To obtain valid results, then doing a
test on each variable based on the hypothesis constructed.
The samples used
were selected by
purposive sampling method.
A population was 42 real estate and property companies listed in
Indonesia Stock Exchange. After
reduced with some
criteria, 20 companies
identified as samples. Observation period was 2010 to
2012, so the total number of sample used was 60 samples. Multiple regressions
were used to examine the hypothesis.
The results indicate that age and board of Commissioners education, are
significantly effect positive the financial statement quality. On the other
side, board of Commissioners experience has no effect positive on the financial
statement quality.
Penulis: Shelly Tri Maulia,
Indira Januarti
Kode Jurnal: jpakuntansidd140973
