Jurnal Ecogen
Vol 5, No 1 (2022): Jurnal Ecogen

Pengaruh Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS

Hayyu Atika Sari (Universitas Andalas)



Article Info

Publish Date
01 Apr 2022

Abstract

This study aims to determine the influence of corporate governance on compliance level of Mandatory Disclosure IFRS Convergence. Data obtained from the Indonesia Stock Exchange (IDX) through the website www.idx.co.id in the form of annual reports presented in manufacturing companies in 2020-2021. Pursuant to purposive sampling criterion 150 company used as sample in this research. Hypothesis test in this research using multiple linear regression method. The results showed that the number of members of the board of commissioners has no effect on the compliance level mandatory disclosure IFRS convergence is indicated by the value of regression coefficient of 0.002 with significance of 0.615> α 0.05. Ownership of dispersion has an effect on compliance mandatory disclosure level of IFRS convergence shown by regression coefficient value equal to 0,043 with significance equal to 0,044 <α 0,05. The number of board meetings has no effect on mandatory disclosure level of IFRS convergence indicated by regression coefficient value of 0.002 with significance of 0,558> α 0,05. The number of audit committees has an influence on compliance mandatory disclosure level IFRS convergence is indicated by regression coefficient value of 0.033 with significance of 0.002 <α 0.05.

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Journal Info

Abbrev

pek

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ecogen is a peer-reviewed journal and scientific journal devoted to the publication of original papers published by Universitas Negeri Padang. Since 2018, this journal has become an open-access peer-reviewed online journal of economics and education studies published by Universitas Negeri ...