This Author published in this journals
All Journal Jurnal Ekonomi KIAT
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, REPUTASI KAP DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERDAGANGAN, JASA DAN INVESTASI TAHUN 2018 – 2020 Alya Rahayu Taufiq; Azwirman
Jurnal Ekonomi KIAT Vol. 34 No. 1 (2023): Juni
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2023.vol34(1).13525

Abstract

The purpose of this study is to evaluate and analyze the following : (1) the effect of mechanism of good corporate governance on the timeliness submission of financial report , (2) the effect of reputation of public accountant firm on the timeliness submission of financial report, (3) the effect of company size on the timeliness submission of financial report. The population in this study were Trading, Service and Investment Company listed on the Indonesian Stock Exchange (IDX) in 2018 – 2020. In this study, using a purposive sampling technique. The results showed that the audit committee, independent commissioners and reputation of public accountant firm had a significant effect on the timeliness submissing of financial report. Meanwhile, institutional ownership, managerial ownership, and company size have no significant effect on the timeliness submissing of financial report.