PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN PUBLIK DAN KOMPETENSI KOMITE AUDIT TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING (CIR) (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2010 - 2014)

Abstract

This study aims to examine the relation of profitability, leverage, public ownership and competence’s of audit commitee to timeliness of Corporate Internet Reporting (CIR) in banking companies listed at Indonesian Stock Exchange. timeliness of Corporate Internet Reporting (CIR) as the dependent variable is measured by dummy variables.

The research was conducted using secondary data on banking companies listed at Indonesia Stock Exchange period 2010-2014. The sample used in this research is about 31 companies through purposive sampling method. The method of analysis used in this study is logistic regression analysis.

Statistics analysis be used are (1) Classic assumption testing, consist of normality test, multicollinearity test, and autocorelation test, (2) Hypothesis testing, consist of logistic regression model, hypothesis test in stages of binary logistic regression model testing, and hypothesis test in partial (t-test).

Based on the result shows that leverage have a effect relation on Corporate Internet Reporting (CIR). However, prifitability, public ownership and competence’s of audit commitee variable hasn’t been approved for having effect relation on ownership and competence’s of audit commitee.

Keyword: profitability, leverage, public ownership, competence’s of audit commitee, Corporate Internet Reporting (CIR) .