BOARD OF COMMISSIONERS’ CHARACTERISTICS TOWARD FINANCIAL REPORTING’S QUALITY: NON-FINANCIAL ISSUERS LISTED IN INDONESIA STOCK EXCHANGE

wiralestari, wiralestari BOARD OF COMMISSIONERS’ CHARACTERISTICS TOWARD FINANCIAL REPORTING’S QUALITY: NON-FINANCIAL ISSUERS LISTED IN INDONESIA STOCK EXCHANGE. International Journal of Applied Business and Economic Research.

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Abstract

Indonesia adheres two board systems. They are board of commissioners and board of directors who have authority and distinct responsible in accordance with their each functions. It is mandated by the statutes and regulations where policymakers are done by board of directors, while the monitoring are done by board of commissioners. The research aimed to testify how the mechanism of corporate governance which was the board of commissioners’ characteristics affected on financial report’s quality. The research conducted within 82 samples of non-financial corporates which were listed in Indonesia Stock Exchange. The data analysis of hypothesis testing applied descriptive analysis and multiple regression analysis by using SPSS version 20. The research discovers that board of commissioners’ characteristics does not affect significantly toward financial reporting’s quality. It shows that board of commissioners are less efficient in monitoring financial reporting’s quality.

Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: WIRA LESTARI
Date Deposited: 01 Mar 2017 08:00
Last Modified: 01 Mar 2017 08:00
URI: http://repository.unja.ac.id/id/eprint/383

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