PENGARUH KONVERGENSI IFRS DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI

Abstract

This study is aim to determine the effect of IFRS convergence and mekanism good corporate governance on accounting covertism to manufacture company listed on Indonesian Stock Exchange. The research model using 41 manufacture company listed on Indonesian Stock Exchange in the period 2011-2013. The test of hypotesis using multipel regresion analysis. The result of the test founding IFRS convergence and independent commisioner have significant effect on accounting convertism meanwhile board of commisioner, audit commitee and institusional ownership have not significan effect on accounting convertism to manufacture company listed on Indonesian Stock Exchange (IDX).

Keywords : IFRS Convergence, Independent Commisioner, Board of Commisioner, Audit Commitee, Institusional Ownership, Accounting Conservatism