PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, KINERJA KEUANGAN DAN PENERBITAN SAHAM BARU TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING

Abstract

In order to do the company operational activity every company have to be supported by

the timeliness corporate internet reporting. Timeliness corporate internet reporting are very important for company operational activity, because they can increase company performance. The  purpose  of  the  research  to  determine  the  factors  that  influence  timeliness  corporate reporting internet in manufacture companies in Indonesia Stock Exchange. Factors used in this research is owners structure, board size, the proportion of the board of commissioners, company size, profitability, leverage, liquidity, and the issuance of new shares. By using these factors whether the company will be timely in the delivery of  corporate reporting internet. In this research, using a sample of 85 manufacture companies. Observation period used was from the year 2010-2011. Types of data used are secondary data. Methods of data analysis performed in this research was logistic regression. At this fieldwork using independent variables are owners structure, board size, the proportion of the board of commissioners, company size, profitability, leverage, liquidity, and the issuance of new shares, while the dependent variable of this research Based on the results of this hypothesis testing shows that the structure of ownership and the issuance of new shares significant effect on the timeliness corporate internet reporting. However, other variables such as board size, the proportion of the board of commissioners, company size, profitability, leverage, liquidity does not significantly influence the timeliness corporate internet reporting in manufactured companies are listed in Indonesia Stock Exchange.

Keyword:       Corporate  Internet  Reporting,  Corporate  Governance,  Size  of  the  Firm, Financial Performance and Timeliness