Mareta Lailatul Kadarsih, 1011031014 (2015) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN(Pada Perusahaan yang Listing di BEI Periode 2011-2013). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) terhadap ketepatan waktu penyampaian laporan keuangan. Adapun bagian dari good corporate governance (GCG) tersebut adalah ukuran dewan komisaris, kepemilikan manajerial, dan kualitas audit sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen. Penelitian dilakukan pada perusahaan yang telah go public dan terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2013. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh 100 perusahaan yang memenuhi kriteria dalam penelitian sehingga data observasi keseluruhan berjumlah 300 data. Pengujian dilakukan dengan menggunakan analisis regresi logistik dengan tingkat signifikansi 5%. Hasil dari penelitian ini menunjukkan bahwa ukuran dewan komisaris berpengaruh positif signifikan terhadap ketepatan waktu. Sedangkan kepemilikan manajerial dan kualitas audit tidak berpengaruh terhadap ketepatan waktu. Kata kunci: ketepatan waktu, ukuran dewan komisaris, kepemilikan manjerial, dan kualitas audit. ABSTRACT This study aims to examine the influence of good corporate governance (GCG) to timeliness submission of financial report. The part of good corporate governance (GCG) is the board size, managerial ownership, and audit quality as independent variable while timeliness as dependent variable. This study was done at the go public companies and listed in Indonesia Stock Exchange 2011-2013. Sampling was performed with a purposive sampling method and acquired 100 companies that meet the criteria in the study so that the overall observation data amounted to 300 data. Testing of performed by using logistic regression analysis with a significance level of 5%. The result showed that board size is significantly positive affect on timeliness. While managerial ownership, and audit quality does not affect on timeliness. Keywords: Timeliness, board size, managerial ownership, and audit quality.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 8762453 . Digilib |
| Date Deposited: | 29 Apr 2015 01:39 |
| Last Modified: | 29 Apr 2015 01:39 |
| URI: | http://digilib.unila.ac.id/id/eprint/9340 |
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