PENGARUH STRUKTUR KEPEMILIKAN , DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KONVERGENSI IFRS

Abstract

This research aims to empirically prove the influence of ownership structure, board of Commissioners and the audit committee with respect to the convergence of IFRS. In this study the sample was 110 manufacturing companies listed on the Indonesia stock exchange chosen by purposive sampling method. Types of data used are secondary data sourced from the annual financial reports on manufacturing companies registered in BEI.

 This research use the dependent and independent variables. The dependent variable is the convergence of IFRS. The independent variable of the structure of ownership as measured by production management, ownership, institutional ownership, ownership of the public, as well as corporate governance as measured by the number of members of the Board of Commissioners and the number of members of the audit committee. The hypothesis was tested by using the logistic regression model. Based on statistical test results found that the variables of institutional ownership, ownership of production management and the audit committee individually significant convergence towardsIFRS effect on manufact ring companies listed on the Indonesia stock exchange. While the public ownership and the number of members of the Board of Commissioners was not influence significantly to convergence IFRS at the manufacturing companies listed on the Indonesia stock exchange.

Keywords:       Managerial Ownership, Institutional Ownership, Public Ownership and Convergence IFRS