PENGARUH KARAKTERISTIK KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

• Main Authors: , Rina Dinawati, , I Wayan Nuka Lantara, Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• 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
• Institution: Universitas Gadjah Mada

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.