Jurnal Keuangan dan Perbankan
Vol 14, No 2 (2010): May 2010

STRUKTUR CORPORATE GOVERNANCE DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: PERBANDINGAN MODEL LOGISTIK DAN NEURAL NETWORK

Gunarsih, Tri (Unknown)



Article Info

Publish Date
24 Mar 2017

Abstract

The main objective of this study was to examine the impact of corporate gover-nance structure and the performance of the firms to timelines in Indonesian Stock Exchangeusing two alternative methods, Logistic Regression and Neural Network. This study com-bined corporate governance structure and timelines study. Samples in this study were publiccompanies listed in Indonesian Stock Exchange. The dependent variable was timelines proxiedby dummy variable, 1 if companies published financial reporting before 120 days after De-cember 31 and 0 otherwise. Governance structures are proxied number of the Board ofDirectors and number of the Board of Commissioners. The results of the study showed thatthe prediction accuracy of logistic regression is 61.2% while Neural Network is more than96%. This suggested that Neural Network predicts more accurately than logistic regression.

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