Huda, M Arif Ilman (2023) Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Manajerial Dan Financial Distress Terhadap Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Other thesis, Universitas Islam Riau.

Text 185310418.pdf Restricted to Registered users only Download (43MB) | Request a copy

Abstract

The study was conducted in 2022. This study aims to analyze the effect of Independent Commissioner, Audit Committee, Managerial Ownership and Financial Distress on the Timeliness of Corporate Internet Reporting. The sample used in this study was a mining company listed on the Indonesia Stock Exchange for the period 2019 to 2021. Based on the sampling method using the purposive sampling method, a sample of 25 companies was obtained for 3 (three) years of observation from 2019 to 2021 with 75 observations (observations). Logistic regression analysis techniques and hypothesis testing using the SPSS 25.00 program. The results of this study show that Independent Commissioners Audit Committee and Managerial Ownership do not have a significant effect on the punctuality of corporate internet reporting, while the Independent Commissioners and Financial Distress have a positive and significant effect on the punctuality of Corporate Internet Reporting.

Actions (login required)

View Item