PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance yang diproksi dengan kepemilikan manajerial, kepemilikan institusional, keberadaan proporsi komisaris independen dan keberadaan komite audit. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftra di Bursa Efek Indonesia untuk periode pengamatan 2012 dan 2013 dengan 82 observasi. Pengujian hipotesis untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen dan keberadaan komite audit dengan menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan keberadaan proporsi komisaris independen dan keberadaan komite audit tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
Kata kunci: ketepatan waktu, laporan keuangan, kepemilikan, corporate governance
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