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

Taufiq, Alya Rahayu (2022) 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. Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted to determine the effect of the mechanism of Good Corporate Governance, Reputation of Public Accountant Firm and Company Size on the timeliness submission of financial report in trading, service and investment companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study uses Good Corporate Governance with a mechanism for measuring institutional ownership, managerial ownership, independent commissioners, audit committees, and then Reputation of Public Accountant Firm and Company Size as variables. The population used in this study is the trading, service and investment companies listed on the Indonesia Stock Exchange in 2018- 2020. Determination of the sample of this study was done by purposive sampling technique, which aims to obtain a sample that fits the research criteria. The samples used were 98 companies with a total of 294 observations of annual financial reports from 2018 to 2020. 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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