Pasaribu, Hiras (2009) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN. Kajian Akuntansi. (Unpublished)
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Hsl uji Fix - PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN.pdf Download (2MB) | Preview |
Abstract
his 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: | Other |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 31 Aug 2020 06:55 |
| Last Modified: | 04 Sep 2020 06:17 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/23572 |
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