SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2018

Ukuran Huruf:  Kecil  Sedang  Besar

Pengaruh Good Corporate Governance (GCG) terhadap Timelines Reporting (studi kasus pada Perusahaan yang terdaftar di Indeks kompas 100 tahun 2016

Janto Christian Sihombing

Abstrak


ABSTRACT

 

Sihombing, Janto Christian. 2017. The Influence of Good Corporate Governance (GCG) toward Timeliness Reporting (Study on Companies Registered in Kompas 100 Index 2016).Thesis, Accounting Department, Economic Faculty, State University of Malang. Advisor Lecture: (I) Dr. SatiaNur Maharani, S.E., M.Sa., Ak. (II) Dr. Sri Pujiningsih , S.E., M.Si. , Ak .

 

Keywords:Good Corporate Governance (GCG), Timeliness Reporting

All publicly listed companies are required to submit financial statements prepared in accordance with financial accounting standards and have been audited by public accountants registered with the Financial Services Authority (OJK). Annual financial reports shall be submitted to OJK and announced to the public no later than the end of the third month after the date of the annual financial statements. Timeliness of the preparation or reporting of a company's financial statements can affect the value of these financial statements. Information delays will cause a negative reaction from capital market participants. The information presented by the financial statements contains a good news and bad news that can influence investment decisions. This study will examine how the GCG structure influences the timeliness of reporting in Indonesia.

The populations in this study are all companies listed in Indonesia Stock Exchange period 2016 which is included in the category of Kompas Index 100. Sampling method used is purposive sampling, with company criteria listed in Kompas 100 Index in semester 1 and semester 2 year 2016. The number of samples is 89 companies. The method of analysis used in this study is using logistic regression analysis (logistic regression), This study used logistic regression analysis because the dependent variable is dummy variable.

The results showed that all independent variables consisting of Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioner (X3) and Audit Committee (X4) have significant effect on the timeliness of financial statements. Based on the value of each variable, the variable of Institutional Ownership (X2) has the highest influence on the timeliness of the financial statements based on the highest Wald value of 3.013.