Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas, dan Umur Perusahaan terhadap Ketepatan Waku Penyampaian Laporan Keuangan pada Perusahaan Perbankan yang Terdaftar di BEI

Siti Fatimah; Ethika Ethika; Yunilma Yunilma

Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas, dan Umur Perusahaan terhadap Ketepatan Waku Penyampaian Laporan Keuangan pada Perusahaan Perbankan yang Terdaftar di BEI

Authors

Siti Fatimah
Ethika Ethika
Yunilma Yunilma

Abstract

This research aims to examine the effect of board size, independent board, company size, profitability, and firm age to timeliness of financial reporting in banking companies listed on the Stock Exchange. Samples of this research are all banking companies in 2009 – 2013. The sample was selected using purposive sampling method. The number of samples that meet the criteria of 105 companies. The hypothesis was tested using logistic regression analysis. The results showed that the size of the board of directors, independent board, company size, and age did not affect the profitability of the company affect the timeliness of financial reports on banking companies listed on the Stock Exchange.

Keywords: Timeliness, board size, independent board, company size, profitability,company age