PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN DI INTERNET (CORPORATE INTERNET REPORTING TIMELINESS)

SARI, Rahma Prafinta and DARSONO, Darsono (2011) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN DI INTERNET (CORPORATE INTERNET REPORTING TIMELINESS). Undergraduate thesis, Universitas Diponegoro.

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Abstract

This research aims to reveal the factors that affect the timeliness of corporate reporting on the Internet in companies listed in Indonesia Stock Exchange (BEI). This study uses firm characteristic variables and corporate governance to examine theits effect on the timeliness of reporting companies on the internet. Methods of data analysis used in this research is logistic regression. The data used are secondary data. Samples are manufacturing companies listed on the Stock Exchange in 2005-2009. Firm characteristic variables examined in this study is the size of the company, profitability, leverage, liquidity, and age of registered companies. While the corporate governance variables are ownership structure and size of the board of commissioners. The results of this study indicate that there are positive effects of liquidity on the timeliness of CIR. However, other variables such as firm size, profitability, leverage, liquidity, the board of commissioners, and age has no effect on listed companies CIR timeliness.

Item Type:Thesis (Undergraduate)
Additional Information:corporate reporting, timeliness, firm characteristics, corporate governance.
Uncontrolled Keywords:corporate reporting, timeliness, firm characteristics, corporate governance.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:28077
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:24 May 2011 14:34
Last Modified:24 May 2011 14:34

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