Pengaruh kepemilikan investor institusional terhadap hubungan antara konvergensi IFRS dengan waktu terbitnya laporan keuangan di Indonesia = The impact of institutional investor ownership on the relationship between IFRS convergence with the issuance of financial statement in Indonesia
Silitonga, Kasih;
Aria Farah Mita, supervisor; Yan Rahadian, examiner; Eliza Fatima, examiner
([Fakultas Ekonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi dan Bisnis Universitas Indonesia], 2014)
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[Penelitian ini ditujukan untuk menguji pengaruh kepemilikan investor institusional terhadap hubungan antara konvergensi IFRS dengan waktu terbitnya laporan keuangan. Penelitian ini menggunakan sebanyak 804 tahun perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2009-2012. Peneliti menggunakan report delay sebagai ukuran atas ketepatan waktu penyampaian laporan keuangan. Kehadiran konvergensi IFRS menjadikan rentang waktu yang dibutuhkan untuk menyiapkan laporan keuangan lebih panjang. Kepemilikan institusional mengurangi report delay. Namun, kepemilikan investor institusional di suatu perusahaan tidak memiliki pengaruh terhadap report delay setelah periode konvergensi IFRS. Besarnya persentase kepemilikan investor institusional tidak cukup kuat untuk mengurangi report delay. This study aims to examine the impact of institutional investor ownership on the relationship between the IFRS convergence with the issuance of financial statement. This study conducts as much as 804 years of non-financial companies listed on the Indonesia Stock Exchange from 2009-2012. Researcher uses the report delay as the measurement of timeliness of financial statement. IFRS convergence presence makes the span of time required to prepare financial statements longer. Institutional investor ownership reduces the delay report. However, institutional investor ownership in a company does not have an influence on the report delay after a period of IFRS convergence. The percentages of ownership of institutional investors are not strong enough to reduce the report delay., This study aims to examine the impact of institutional investor ownership on therelationship between the IFRS convergence with the issuance of financialstatement. This study conducts as much as 804 years of non-financial companieslisted on the Indonesia Stock Exchange from 2009-2012. Researcher uses thereport delay as the measurement of timeliness of financial statement. IFRSconvergence presence makes the span of time required to prepare financialstatements longer. Institutional investor ownership reduces the delay report.However, institutional investor ownership in a company does not have aninfluence on the report delay after a period of IFRS convergence. The percentagesof ownership of institutional investors are not strong enough to reduce the reportdelay.] |
 S55882-Kasih Silitonga.pdf :: Unduh
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| No. Panggil : | S55882 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | Depok: [Fakultas Ekonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi dan Bisnis Universitas Indonesia], 2014 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xv, 94 pages : illustration ; 28 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| S55882 | 14-18-472498726 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20387640 |
