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BukuPengaruh Mekanisme Corporate Governance Terhadap Internet Financial Reporting: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017
Bibliografi
Author: Pangestu, Stevanus (Advisor); Manurung, Madeleine Ruth Rotua
Topik: Internet Financial Reporting; Corporate Governance; Managerial Ownership; Independent Commissioners; Audit Committee Competency; Audit Committee Meeting Frequency.
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2019    
Jenis: Theses - Undergraduate Thesis
Fulltext: Madeleine Ruth Rotua Manurung_Undergraduate Theses_2019.pdf (9.77MB; 36 download)
Abstract
The purpose of this research is to analyze the effects of corporate governance mechanism on Internet Financial Reporting (IFR), which was measured with IFR Index. 101 publicly-traded manufacturing companies were examined for the period of 2017. Corporate governance mechanism includes managerial ownership, independent commissioners, audit committee competency, and audit committee meeting frequency. Data were analyzed by using multipe linear reggresion analysis on EViews econometric package. This investigation find that independent commissioners, audit committee competency, and audit committee frequency Meanwhile, managerial ownership did not significantly affect IFR.
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