Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan
Bambang Hartadi
Jurusan Akuntansi Fakultas Ekonomi UTY Jl. Glagahsari No. 63, Yogyakarta, 55164
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
STRUKTUR CORPORATE GOVERNANCE DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: STUDI PADA PERUSAHAAN JASA DI BEI Tri Gunarsih; Bambang Hartadi
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2008): May 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.985 KB) | DOI: 10.26905/jkdp.v12i2.886

Abstract

The main objective of this study was to examine the impact of corporate governancestructure and the performance of the firms to timeliness in Indonesian Stock Exchange. Thisstudy combined corporate governance structure and timeliness study. Samples in this studywere service public companies. The research questions were tested by running two logisticsregression models. The dependent variables were dyygre timeliness proxied by dummy variable.It got 1 if companies published financial report before 120 days after December 31st and itgot 0 if the report was published after 120 days after December 31st. Governance structureswere proxied by ownership concentration and number of the Board of Directors and numberof the Board of Commissioners. Ownerships concentration was measured by herfindahl indexdomestic institution (HI_DOM). HI_DOM was the sum of square of ownership proportion bydomestic institution. The result of this study showed that there was a negative relationshipbetween number of the Board of Directors (as one of governance structure proxy) andtimeliness. The other significant variable was ROI as financial performance proxy.
Co-Authors Tri Gunarsih