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)

MAULIA, Shelly Tri and JANUARTI, Indira (2014) 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). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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

Item Type:Thesis (Undergraduate)
Additional Information:Financial statement quality, Age, Tenure, and education of board commissioners
Uncontrolled Keywords:Financial statement quality, Age, Tenure, and education of board commissioners
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43123
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Jun 2014 09:18
Last Modified:06 Jun 2014 09:18

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