Harjanmoko, Eka Yulianti and Pasaribu, Hiras (2019) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN. Kajian Akuntansi,, 14 (2). pp. 82-92. ISSN 1907 – 1442
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGA.pdf Download (2MB) | Preview |
Abstract
This research will examine the infl uence of corporate governance mechanism on timeliness of fi nancial reporting. As part of the corporate governance is an, independent board of Independent Commissioner, Reputation Firm Institutional Ownership, Managerial Ownership as independent variables, whereas timeliness as the dependent variable. The methods of sampling in this research using the purposive sampling methods. The data used are secondary data published to the public. The study was conducted at a manufacturing company in Indonesia Stock Exchange (BEI) in the period 2012-2014. The amount of data in this study were 36 companies meeting the criteria in the study, so the observation data totaling 108 data. Tests carried out using logistic regression analysis using the computer program SPSS version 18. The results of this study show that institutional ownership signifi cantly infl uence the timeliness of fi nancial reporting. While the independent commissioner, Reputation Firm, and managerial ownership have no signifi cant infl uence on timeliness of fi nancial reporting.Keywords: Timeliness, Independent, Reputation, Institutional & managerial ownership.
| Item Type: | Article |
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| Uncontrolled Keywords: | Timeliness, Independent, Reputation, Institutional & managerial ownership |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 15 Jul 2020 07:51 |
| Last Modified: | 15 Jul 2020 07:51 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/23076 |
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