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All Journal Ensiklopedia of Journal JURNAL EKONOMI SAKTI (JES) Enrichment : Journal of Management Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Ekonomika Manajemen Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan JAKBS Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM)
Irni Yusnita
Unisversitas Sumatera Barat
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JURNAL EKONOMI SAKTI (JES)

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKATKEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS PADAPERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2014-2018 Diska Asmarni; Irni Yusnita
Jurnal Ekonomi Sakti Vol 8 No 1 (2019)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.353 KB) | DOI: 10.36272/jes.v8i1.181

Abstract

The purpose of the this research is to test the influence the mechanism of corporate governance to the level of mandatory disclosure compliance convergence of IFRS. The mechanism of corporate governance is measured by the number of board commissioner meetings, the proportion of independent commissioners, the number of members of board commissioners, the number of audit committees, the number of audit committee meetings and managerial ownership. The sampling method used in this research is a purposive sampling method and obtained a sample of 10 companies from 2014-2018. The results of this showed that the number of members of board commissioner and managerial ownership have significantly influence to the level of mandatory disclosure compliance convergence of IFRS. The number of board commissioner meetings, the proportion of independent commissioners, the number of audit committees, and the number of audit committee meetings does not significantly influence to the level of mandatory disclosure compliance convergence of IFRS.
Co-Authors Arivetullatif, Arivetullatif Asrul Deby Handayani Dewi, Winona Kumara Diska Asmarni Fathiah Maharani Putri Marshal Imar Pratama Mexano Hans Gery Nichy Oktaviani Putri, Maharani Rara Novita, Rara Sari, Ayunda Ramlita Sri Mulyani Sudirman Sulastri Sulastri Sulastri Sulastri Wahyu Nurul Amaliah Winona Kumara Dewi Zaki