ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: This study
seek to examined
factors that affect
the timeliness of
corporate internet reporting
(CIR) in listed companies on the
Indonesian Stock Exchange. Key
factors used firm characteristics (firm size,
type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate
governance variables (public
ownership structure, proportion
of supervisory board and
supervisory board size). Population of
this study was
Indonesian Listed Company
in 2008 at
Indonesian Stock Exchange .The
sample was 195
firms Based on
purposive sampling technique.
Multiple regression analysis used to test the hypothesis. The regression
analysis found that a significant
relationship between the
timeliness of CIR and
firm size. However,
others variable like
type of bussiness,
profitability, leverage, liquidity, stock
issues, public ownership
structure, proportion of
supervisory board and supervisory board
size was not
significant relationship with
timeliness of CIR..
This results indicated that firms
typically in big size se modisclore timely information on their web sites.
Keywords: Timeliness, Corporate
Internet Reporting, Firm
Characteristics, Corporate Governance
Penulis: WIDARYANTI
Kode Jurnal: jpmanajemendd110138
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