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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Ilmu Manajemen (JIM) Jurnal Keuangan dan Perbankan Journal The Winners Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan JBTI : Jurnal Bisnis : Teori dan Implementasi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal DISPROTEK Owner : Riset dan Jurnal Akuntansi MABIS: Manajemen dan Bisnis Prosiding Seminar Nasional Multidisiplin Ilmu International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Telaah Bisnis Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmu Manajemen & Ekonomika Journal of Applied Economics in Developing Countries
Tri Gunarsih
Universitas Teknologi Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : MABIS: Manajemen dan Bisnis

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CORPORATE GOVERNANCE STRUCTURE AND TIMELINESS OF FINANCIAL REPORT Gunarsih, Tri
Journal of Management and Business Vol 10, No 1 (2011): MARCH 2011
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.27 KB) | DOI: 10.24123/jmb.v10i1.170

Abstract

The main objectives of this research are to describe the obedience towards the regulation of timeliness financial report submission and to analyze the influence of financial performance and corporate governance structure to timelines of financial report submission. The research questions are tested by running Analysis of Variance (Anova) and two logistic regressions. Timelines (measured by dummy variable, 1 if the company comply financial report submissioni.e. before and at 31 of March, while 0 for delayed submission) is the dependent variable both in Anova and in logistic regression. The independent variables in logistic regression consist of EAT, ROA, ROE, Leverage, concentration ownership by domestic institution, number of the Board of Directors, number of the Board of Commissioners and Industry Classification. The first main result of this study is that there is an increasing of timelines obedience. This suggests that the obedience of listed companies towards the regulation of timelines is increasing form time to time. The second main result of this study is that there is an influence of profitability (ROA), leverage and corporate governance structure (ownership concentration by Domestic Institution/HI_DOM) to the probability of timelines financial report submission. The positive and negative sign of ROA and leverage respectively, suggest that higher ROA and lower leverage tend to obey the regulation of timelines. The negative sign of HI_DOM suggest that the lower ownership concentration by Domestic Institution tend to obey the regulation of timelines.
Co-Authors Anggun Septina Lukitasari Astri Wening Perwitasari Bambang Hartadi Eka Maya Sari Etty Puji Lestari Eva Nurul Ramdiani Fran Sayekti Gunawan, Jhoni Jhoni Gunawan Julia Safitri Lilis Endang Wijayanti Melawati Mirna Indah Nurlita Nur Wening Oki Ragil Wardana Prasasti, Ponco Adityia Priska Ralna Eunike Culata Priska Ralna Eunike Culata, Priska Ralna Eunike Putri Endah Astuti Rahmat Nurseha Tubagus Ristianawati Dwi Utami, Ristianawati Dwi Saefudin Saefudin Santosa Budi Raharjo Sari, Eka Maya Septi Diana Sari, Septi Diana Setiyono Setiyono Setiyono Setiyono Tamas Novak Tamas Novak Tanti Febi Setiawan Triana Aryanti Try Wahyuny Wahyu Widiastuti Wulan Handayani