Record Details

CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN

KINERJA: Journal of Business and Economics

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Field Value
 
Title CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN
 
Creator Budiasih, I Gusti Ayu Nyoman
Saputri, P. Dwi Aprisia
 
Description This study aims to determine the effect of corporate governance consisting of independent board, audit committee, managerial ownership and institutional ownership, and financial distress on speed publication offinancial statements. This study uses data on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study use a non-probability sampling with purposive sampling aproach. Thenumber of observations in this study is 102 samples of the study. The data analysis technique used is multiple linear regression analysis. Based on the analysis it is concluded that the independent board, audit committee,institutional ownership, and financial distress has no effect on the speed of publication of financial statements. While the managerial ownership gives a positive effect on the speed of publication of financial statements.Keywords: corporate governance, financial distress, publication speed,managerial ownership
 
Publisher Faculty of Economics Universitas Atma Jaya Yogyakarta
 
Contributor —
 
Date 2017-02-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.uajy.ac.id/index.php/kinerja/article/view/527
10.24002/kinerja.v18i2.527
 
Source KINERJA; Vol 18, No 2 (2014): Kinerja; 157-167
2549-1709
0853-6627
 
Language eng
 
Relation https://ojs.uajy.ac.id/index.php/kinerja/article/view/527/550