Pengaruh Financial Distress, Umur Perusahaan Dan Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020

Calista, Mella (2022) Pengaruh Financial Distress, Umur Perusahaan Dan Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020. Other thesis, Universitas Islam Riau.

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Abstract

The study was conducted in 2022. This study aims to analyze the effect of Financial Distress, Company Age and Good Corporate Governance on the Timeliness of Financial Reporting. The samples used in this study were plantation companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Based on the sampling method using the purposive sampling method, a sample of 17 companies can be obtained for 3 (three) years of observation from 2018 to 2020 with 51 observations (observations). Logistic regression analysis techniques and hypothesis testing using the SPSS 25.00 program. The results of this study show that the Company's Age, independent Board of Commissioners, managerial ownership and institutional ownership do not have a significant effect on the timeliness of financial reporting, while financial distress and audit committees have a negative and significant effect on the timeliness of financial reporting.

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