Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2016

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Undergraduate Theses from JIPPTUMG / 2016-07-29 14:06:03
Oleh : RIZKY EKA FEBRIYANI
Dibuat : 2016-07-29, dengan 4 file

Keyword : Timeliness, Independent Board of Directors, Managerial Ownership, Audit Commite, Profitability and Leverage

Penelitian ini bertujuan menguji pengaruh Good Corporate Governance yang terdiri dari: Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Profitabilitas dan Leverage terhadap Ketepatan Waktu (Timeliness) Penyampaian Laporan Keuangan. Penelitian ini merupakan penelitian kuantitatif dengan teknik purposive sampling dalam pengumpulan data.
Data diperoleh dari data sekunder laporan keuangan 43 perusahaan manufaktur yang terdaftar di BEI 2012 dan 2013. Analisis data dilakukan dengan regresi logistik biner dengan program SPSS version 15.00 for windows.
Hasil pengujian hipotesis menunjukkan bahwa dari lima hipotesis yang diajukan ada satu hipotesis yang diterima. Hipotesis yang diterima yaitu hipotesis 3 (terdapat pengaruh antara Komite Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuanga). Selanjutnya ada empat hipotesis yang ditolak, hipotesis tersebut adalah hipotesis 1 (tidak terdapat pengaruh Komisaris Independen terhadap Ketepatan Waktu Penyampaian Laporan Keuangan), hipotesis 2 (tidak terdapat pengaruh Kepemilikan Manajerial terhadap Ketepatan Waktu Penyampaian Laporan Keuangan), hipotesis 4 (tidak terdapat pengaruh Profitabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan) dan hipotesis 5 (tidak terdapat pengaruh Leverage terhadap Ketepatan Waktu Penyampaian Laporan Keuangan).

Deskripsi Alternatif :

The objective of study examines the influence of Good Corporate Governance consist of independent board of director, managerial ownership, audit commite, profitability and Leverage on Timeliness of corporate financial reporting. This research represents the quantitative test which used purposive sampling techniques in data collection.
Data were collected using a secondary data of 43 from manufacturing company listed in Indonesian Stock Exchange 2012 and 2013. Data analysis uses binary logistic regression with the program SPSS 15.00 version for windows.
Results of hypothesis examination indicate that from five hypothesis raised, there are one accepted hypothesis. Accepted Hypothesis are hypothesis 3 (there is influence between Audit Commite on Timeliness of Corporate Financial Reporting). There are four rejected Hypothesis, is hypothesis 1 (there is no influence between Independent Board of Directors on Timeliness of Corporate Financial Reporting), hypothesis 2 (there is no influence between Managerial Ownership on Timeliness of Corporate Financial Reporting), hypothesis 4 (there is no influence between Profitability on Timeliness of Corporate Financial Reporting) and hypothesis 5 (there is no influence between Leverage on Timeliness of Corporate Financial Reporting).

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