PENGARUH KARAKTERISTIK KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Implementation of Good Corporate Governance optimally will improve the performance of the company and also create a climate that supports investment in finally. Disclosure of information as required in the Good Corporate Governance will be effective when implemented through timely financial reportin...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/125650/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65820 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Implementation of Good Corporate Governance optimally will improve
the performance of the company and also create a climate that supports
investment in finally. Disclosure of information as required in the Good Corporate
Governance will be effective when implemented through timely financial
reporting. However, there are many national public companies delayed in
submitting the financial statements to their regulator Bapepam.
The aim of this study is to analyze the effect of the financial characteristics
and mechanism of Good Corporate Governance of the company to delay due the
submission of financial statements. This study uses a sample of 166 companies
listed on the Stock Exchange within period 2009-2011.
The results showed that only Quality of Audit variable effect on the delay
time of financial statement submission significantly, while for other variables
such as firm size, profitability, solvability, proportion of independent
commissioners and institutional ownership have no significant effect on the delay
time of financial statement submission. |
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