Titiek Puji Astuti
Fakultas Ekonomi, Univesitas Setia Budi

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Pengaruh Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Oi Tabita; Titiek Puji Astuti; Yulianto Yulianto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7683

Abstract

This research is amied to give an empirical evidence on the influence of good corporate mechanism which consist of managerial ownership, institutional ownership, and the measurement of commissioner council toward the timeliness financial report. The population of this research are property corporation and real estate that regitered in Indonesia Stock Exchange (BEI) on the period 2017-2020 by using purposive technique sampling. The data of this resarch is obtained from financial report of secondary data which consist 316 data of 79 corporations. The result of this research showed that managerial ownership and the measurement of commisioner council has possitive influence toward the timeliness of corporation financial report, but institutional ownership do not influence toward the limeliness of corporation financial report. Keywords : Timeliness, GCG, Corporation Financial Report.