Research Article
Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?
@INPROCEEDINGS{10.4108/eai.26-9-2020.2302714, author={Rizka Meilisa and Dwi Indah Lestari}, title={Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?}, proceedings={Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICETLAWBE}, year={2020}, month={12}, keywords={good corporate governance audit committee independent commissioner managerial ownership institutional ownership and profitability financial statement submission’s timeliness}, doi={10.4108/eai.26-9-2020.2302714} }- Rizka Meilisa
Dwi Indah Lestari
Year: 2020
Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?
ICETLAWBE
EAI
DOI: 10.4108/eai.26-9-2020.2302714
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.