Pengaruh Mekanisme Corporate Governance Dan Karakteristik Perusahaan Terhadap Kecepatan Publikasi Laporan Keuangan

Isnandiansyah, Wilda Aulia (2021) Pengaruh Mekanisme Corporate Governance Dan Karakteristik Perusahaan Terhadap Kecepatan Publikasi Laporan Keuangan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh mekanisme corporate governance dan karakteristik perusahaan terhadap kecepatan publikasi laporan keuangan dengan menggunakan variabel independen kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, ukuran komite audit, kondisi keuangan, dan ukuran perusahaan. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) sektor infrastruktur periode 2017-2019. Penelitian ini menggunakan teknik purposive sampling yang menghasilkan 33 perusahaan sampel. Hasil dari pengujian dengan menggunakan analisis regresi linear berganda menemukan bukti bahwa ukuran perusahaan berpengaruh negatif terhadap kecepatan publikasi laporan keuangan, sedangkan kepemilikan manajerial, kepemilikan institusional, dan ukuran komite audit tidak berpengaruh. Berlawanan dengan yang diekspektasikan, penelitian ini menemukan bahwa proporsi komisaris independen dan kondisi keuangan berpengaruh positif terhadap kecepatan publikasi laporan keuangan.

English Abstract

This study aims to obtain empirical evidence of the influence of corporate governance mechanisms and company characteristics on the speed of publication of financial reports using the independent variables of managerial ownership, institutional ownership, the proportion of independent commissioners, audit committee size, financial condition, and company size. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in the infrastructure sector for the 2017-2019 period. This study used a purposive sampling technique which resulted in 33 sample companies. The results of testing using multiple linear regression analysis found evidence that firm size has a negative effect on the speed of publication of financial reports, while managerial ownership, institutional ownership, and audit committee size have no effect. Contrary to expectations, this study found that the proportion of independent commissioners and financial conditions had a positive effect on the speed of publication of financial reports

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020276
Uncontrolled Keywords: mekanisme corporate governance, karakteristik perusahaan, dan kecepatan publikasi laporan keuangan., corporate governance mechanisms, company characteristics, and speed of financial report publication
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 21 Jan 2022 06:22
Last Modified: 25 Feb 2022 02:08
URI: http://repository.ub.ac.id/id/eprint/188638
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175020300111072 - Wilda Aulia I.pdf
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