Jurnal Ekonomi KIAT
Vol. 34 No. 1 (2023): Juni

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 (UIR)
Azwirman (UIR)

Article Info

Publish Date
30 Jun 2023

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.

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Journal Info
Jurnal Ekonomi KIAT
Website

Abbrev

kiat

Publisher

Universitas Islam Riau

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

Journal Ekonomi KIAT is a scientific journal published by the Faculty of Economics and Business, Universitas Islam Riau. The purpose of Jurnal Ekonomi Kiat is to disseminate the results of research, study, and development in the fields of economics and finance, in particular in the fields of ...