Image of P E N G A R U H G O O D C O R P O R A T E G O V E R N A N C E , Kompleksitas Operasi Perusahaan, Ukuran Perusahaan, Dan Reputasi Kap Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021)
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P E N G A R U H G O O D C O R P O R A T E G O V E R N A N C E , Kompleksitas Operasi Perusahaan, Ukuran Perusahaan, Dan Reputasi Kap Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021)

ABSTRACT

This study aims to examine and analyze the effect of good corporate governance, the complexity of company operations, company size, and KAP's reputation on the timely submission of financial reports. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018- 2021 period. The sampling technique in this study used a purposive sampling technique so that a sample of 30 companies was obtained. The data analysis method used is logistic regression analysis. The results of this study indicate that the audit committee, the complexity of the company's operations affect the timeliness of submission of financial reports, while the independent commissioner and KAP's reputation do not affect the timeliness of submission of financial reports.

Keywords: Good Corporate Governance, Operational Complexity, Company Size, KAP Reputation, Timeliness

Ketersediaan
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Perpustakaan Universitas Riau 1902110217
1902110217
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902110217
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902110217
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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