PENGARUH USIA, PENGALAMAN, DAN PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN (Studi empiris pada perusahaan real estate dan property yang go public di Bursa Efek Indonesia tahun 2010-2012)

Abstract

This study aims to analyze and provide empirical evidence about the effect of age, tenure and education of board commissioners on financial statement quality. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. A population was 42 real estate and property companies listed in Indonesia Stock Exchange. After reduced with some criteria, 20 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 60 samples. Multiple regressions were used to examine the hypothesis. The results indicate that age and board of Commissioners education, are significantly effect positive the financial statement quality. On the other side, board of Commissioners experience has no effect positive on the financial statement quality