PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015
Daftar Isi:
- CHRISTIANDO PAHALA S, The Effect of Finance Performance and Corporate Governance on timeliness In Bank Company Listed In The Indonesia Stock Exchange In 2015. Faculty of Economy State University of Jakarta. 2016. This study aims to determine the effect of Finance Performance and Corporate Governance on timeliness In Bank Company Listed In The Indonesia Stock Exchange In 2015, both partially as well as simultaneously. This research uses a quantitative approach with associative analysis. This study uses secondary data from company financial and annual report. The population in this study were 39 bank companies and the sample consist of 31bank companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consist of t-test and F-test. Based on the results of data analysis known that there is a partial effect between finance performance to the timeliness. The result showed the value of t count greater than t table or 0,967 > - 2,048 with 0.342 significance of the numbers so that the finance performance has not significant effect on timeliness. This study also shows that there is a partial effect between corporate governance and timeliness. The result showed the value of t count greater than t table or 2,215 > 2,048 with the significance of the numbers 0,035 so that corporate governance has positive and significant effect o timeliness. Simultaneously, there is influence between capital structure and profitability of the company's value. The result showed the value of F count greater than F table or 4,673 > 3,340 with significant value 0,018 so that the finance performance and corporate governance have a significant effect on the timeliness. There is a positive and strong relationship with a coefficient of 0.500 and the effect of finance performance and corporate governance on timeliness in bank company listed in the indonesia stock exchange amounted to 25%.