Elisfiyani, Lisa (2023) Pengaruh Good Corporate Governance, Likuiditas, Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to investigate the influence of Good Corporate Governance, Liquidity, and Profitability on the Timeliness of Financial Reporting in Food and Beverage Companies listed on the Indonesia Stock Exchange for the years 2017-2021. The dependent variable in this study is Timeliness of Financial Reporting, while the independent variables are Good Corporate Governance measured by Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committees, Liquidity measured by QR, and Profitability measured by ROA. The population of this study consists of 45 food and beverage companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling method to obtain companies that meet the research criteria. The sample in this study is 27 companies with a 5 years observation period, totaling 135 companies. Data analysis was performed using logistic regression analysis using SPSS version 26. Based on the test results, institutional ownership has a significant effect on the timeliness of financial reporting. Independent commissioners, managerial ownership, audit committees, liquidity, and profitability, on the other hand, do not have a significant effect on the timeliness of financial reporting. Simultaneous test results show that independent commissioners, managerial ownership, institutional ownership, audit committees, liquidity and profitability simultaneously influence the timeliness of financial reporting.

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