PERBEDAAN KETEPATAN WAKTU INTERNET FINANCIAL REPORTING DARI ASPEK KARAKTERISTIK PERUSAHAAN, RASIO KEUANGAN DAN CORPORATE GOVERNANCE

Abstract

This study aims to determine differences in the timeliness of Internet financial reporting (IFR) based on the characteristics of the company, financial ratios and corporate governance in companies listed on the Indonesian Stock Exchange (BEI). Company characteristic variables studied in this research is the size and age of the company, while the financial ratios are variable liquidity, leverage and profitability. Corporate governance variables studied were instutisional ownership and managerial ownership. The samples are 18 companies listed in the Indonesia Stock Exchange (BEI) from 2010-2014. The data is processed by using analysis of Kruskal Wallis test. The results showed that 1.) There are differences in the timeliness of Internet financial reporting based on financial ratios (liquidity) and corporate governance (ownership instutisional), 2.) There were no differences in the timeliness of Internet Financial Reporting based on the characteristics of the company (firm size, firm age) Financial ratios (leverage, profitability) and corporate governance (managerial ownership)

Keywords: Internet Financial Reporting, Corporate Characteristics, Financial Ratios, Corporate Governance