Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?

Meilisa, Rizka and Lestari, Dwi Indah (2020) Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time? In: ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia.

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Abstract

This study aimed to determine the effect of Good Corporate Governance, which were audit committee, independent commissioner, managerial ownership, institutional ownership, and profitability on the financial report submission’s timeliness in mining sector companies listed on the Indonesia Stock Exchange for the year 2014 to 2018. We were using purposive sampling technique and obtained 190 samples from 38 companies. The samples were then tested using logistic regression analysis technique. The result showed that the partial audit committee and profitability have a positive impact on financial statement submission’s timeliness, meanwhile, independent commissioner, managerial ownership, and institutional ownership do not affect the timeliness of financial statement submission.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: good corporate governance audit committee independent commissioner managerial ownership institutional ownership and profitability financial statement submission’s timeliness
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 09 Apr 2021 10:24
Last Modified: 09 Apr 2021 10:24
URI: https://eprints.eudl.eu/id/eprint/2532

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