Mardyana, Rosyida (2014) Effect Of Good Corporate Governance, Financial Distress, And Financial Performance On Timeliness Of Financial Statements Reporting. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris apakah Good Corporate Governance (komite audit dan kepemilikan manajerial), kesulitan keuangan serta kinerja keuangan perusahaan (profitabilitas dan likuiditas) berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan go public yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahunan dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Formula Slovin digunakan untuk memilih sampel dari 220 perusahaan dengan laporan tahunan untuk periode 2011 sampai 2012. Analisa data menggunakan analisa regresi logistik. Hasil analisa menunjukkan bahwa p-value dari komite audit (AC), kesulitan keuangan (FD), dan likuiditas (CR) ≤ 0,05. Hal ini berarti bahwa komite audit (AC), kesulitan keuangan (FD), dan likuiditas (CR) berpengaruh secara signifikan terhadap ketepatan waktu dalam penyampaian laporan keuangan. Sedangkan, analisa regresi logistik atas kepemilikan manajerial (MO) dan profitabilitas (ROA) menunjukkan p-value ≥ 0,05; yang berarti bahwa dua faktor tersebut tidak berpengaruh secara signifikan terhadap ketepatan waktu dalam penyampaian laporan keuangan.
English Abstract
This study was aimed to test empirically whether Good Corporate Governance (audit committee and managerial ownership), financial distress, and financial performance (profitability and liquidity) affect the timeliness of financial reporting on go public companies listed in Indonesian Stock Exchange. The data were the annual financial statements of companies listed in Indonesia Stock Exchange (IDX). Slovin’s formula was used to select the sample of 220 firm-years from 2011 to 2012. The data were analysed using logistic regression analysis. The results indicated that p-values of audit committee (AC), financial distress (FD), and liquidity (CR) ≤ 0.05. These meant that audit committee (AC), financial distress (FD), and liquidity (CR) significantly affected the timeliness of financial statements reporting. Whereas, the logistic regression analysis of managerial ownership (MO) and profitability (ROA) indicated p -value ≥ 0.05, meaning that the two factors did not significantly affect the timeliness of financial statements of the go public companies.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/499/051500374 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 23 Jan 2015 10:20 |
| Last Modified: | 29 Nov 2021 03:17 |
| URI: | http://repository.ub.ac.id/id/eprint/107535 |
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9._CHAPTER_I.pdf Download (1MB) | Preview |
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3._APPROVAL_PAGE.pdf Download (3MB) | Preview |
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8._ABSTRACT.pdf Download (1MB) | Preview |
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7._TABLE_OF_CONTENTS.pdf Download (1MB) | Preview |
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13._CHAPTER_V.pdf Download (1MB) | Preview |
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11._CHAPTER_III.pdf Download (2MB) | Preview |
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15._APPENDIX.pdf Download (3MB) | Preview |
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14._REFERENCES.pdf Download (1MB) | Preview |
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12._CHAPTER_IV.pdf Download (2MB) | Preview |
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