Analisis Rasio Keuangan Dan Mekanisme Good Corporate Governance Terhadap Timeliness Of Financial Reporting
Daftar Isi:
- Timeliness in submission of financial statements is a very important characteristic in the financial statements. The financial statements are prepared properly, according to the rules, and will be presented to the public in a timely manner can provide a real picture of the condition of a perusahaan.Penelitian aims to examine the timeliness of financial reports on the company's infrastructure, utilities, and transportation. This study aimed to examine the effect of financial ratio analysis and mechanisms of good corporate governance to timeliness of financial reporting (Timeliness) in the infrastructure sector companies, utilities, and transportation found on the Indonesian Stock Exchange (BEI) in the period 2015-2017. The data used in this study were obtained from the data of financial statements. The population in this study is a company registered in the Indonesia Stock Exchange (BEI). The sampling technique used using sampling techniques with saturated or census sampling in the study period 2015-2017. Methods of data analysis in this study is the logistic regression analysis using SPSS software version 25. Based on the results of testing the hypothesis that the independent commissioner affect the timeliness of financial reporting, while profitabilis (ROA), leverage (DER), managerial ownership, institutional ownership, and the audit committee does not affect the timeliness of financial reporting. Keyword : timeliness, profitability, leverage, managerial ownership, independent commissioner, institutional ownership, audit commitee