| dc.description.abstract | This study aims to discover emperical prove for the effect of managerial ownership, institutional ownership, public ownership, the number of board of commissioners members, the proportion of independent commissioners, and the number of audit committee members on the level of mandatory disclosure with the IFRS convergence of manufacturing company listed in Indonesia Stock Exchange (BEI) year 2015-2017. The sampling technique used in this study was purposive sampling. The final sample used for this study was 108 samples. The data analysis technique used was multiple linear regression. Besides that, all variabels had been tested on its normality, multicolinearity, autocorelation, and heteroscedasticity.
The result of the study showed that all variables passed the classical assumption test and appropriate to be used as the research data. The result of the study showed that the institutional ownership, public ownership, and the number of board of commissioners members had positive effect on the level of mandatory disclosure, while proportion of independent commissioners had negative significant effect on the level of mandatory disclosure. Managerial ownership and the number of audit committee members had no significant effect on the level of mandatory disclosure. | en_US |
