文章基本信息

标题：PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2012)
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作者：Randi Hermawan Bulo ; M. Yasser Arafat ; Ratna Anggraini 等
期刊名称：Jurnal Ilmiah Wahana Akuntansi
电子版ISSN：2302-1810
出版年度：2016
卷号：11
期号：1
页码：1-22
语种：English
出版社：Universitas Negeri Jakarta
摘要：The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership,and then age of company on timeliness of corporate financial reporting.This research represents the empirical test which used purposive sampling techniques in data collection.Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012.Data analysis uses multiple regression with the program SPSS 16.00 version for windows.Results of hypothesis examination indicate there is influence between institutional ownership and age of company on Timeliness of Corporate Financial Reporting,and there is no influence between Managerial ownership on Timeliness of Corporate Financial Reporting.
关键词：Timeliness;Managerial Ownership;Institutional Ownership;Age of Company