Pengaruh Faktor Akuntansi Dan Corporate Governance Terhadap Ketepatan Waktu Corporate Internet Reporting

Abstract

This study aimed to analyze and demonstrate empirically the influence of accounting and corporate governance of the internet timeliness of corporate reporting on manufacturing companies in the Indonesia Stock Exchange. In this study used 33 manufacturing companies that were selected using purposive sampling method. the type of data used are secondary data obtained from the Indonesian Capital Market of Directory. Observation period used from 2011 through 2014. The analytical method used is the logistic regression model and t-statistics test. Based on the results of hypothesis testing found that liquidity, leverage, profitability, company size, and public ownership and the number of members of independent board did not significantly affect the accuracy of the timeliness of corporate internet reporting on manufacturing companies in the Indonesia Stock Exchange, while public ownership significantly influence the accuracy of precision time corporate reporting internet on manufacturing companies in the Indonesia Stock Exchange.

Keywords        Liquidity, Leverage, Profitability, Company Size, and Public Ownership and Number of Independent Commissioner Board Member