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FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PENYAJIAN LAPORAN KEUANGAN

E-Jurnal Ekonomi dan Bisnis

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Title FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PENYAJIAN LAPORAN KEUANGAN
 
Creator Dwiyani, Sagung Agung
Badera, I Dewa Nyoman
Sudana, I Putu
 
Subject structure of good corporate governance, financial performance, timeliness reporting, and market reaction
 
Description The purposes of this study are to obtain emperical evidence about the influence the structure of good corporate governance financial performance on the timeliness reporting in manufacturing industry and analyze the difference of market reaction between companies that provide financial statements on time and companies that provide financial statements not on time.The type of data that used is secondary data from annual reports during 2012-2015. Sampling technique used purposive sampling. Total population are 147 companies, based on the predetermined criteria, total samples are 58 companies. The data processed by using logistic regresion and independent sample t-test. The analysis showed that the audit committee, managerial ownership, and profitability have positif significant on the timeliness reporting while the independent commissioner, institutional ownership and leverage have insignificant. Further result of the study showed that no difference in market reaction on the companies that provide financial statement on time and companies that provide financial statement not on time.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2017-04-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/25160
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.04.TAHUN 2017
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/25160/18190