Analisis Faktor Faktor yang Mempengaruhi Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Perusahaan yang Terdaftar Di Bursa Efek Indonesia

Abstract

This research aims to find out the empirical fact of influential factors the punctually of reporting internet corporate publication. This research used some manufacturer company listed on Indonesian stock exchange. The observation period was executed from 2009 to 2011. The type of data is secondary data. The variable of research used two groups of data. First variable was independent, it consist of liquidity, leverage, profitability, company size, managerial owner, foreign owner and public owner. Second variable was punctually corporate internet of reporting. The hypothesis test showed that the profitability have significant influence toward punctually corporate internet of reporting to the listed company on Indonesian stock exchange. The result of research showed that liquidity, leverage, company size and owner structure (managerial, foreigner and public) not significant influence toward punctually corporate internet of reporting on Indonesian stock exchange

Key words: financial performance, owner structure and punctually corporate internet of reporting