PENGARUH KOMISARIS INDEPENDEN, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING

PURNOMO, DEVA NURAHMA PUTRI (2022) PENGARUH KOMISARIS INDEPENDEN, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to examine the effect of independent commissioner, profitability, company size and leverage on the timeliness of corporate internet reporting. This research used independent variables, which is independent comissioner, profitability, company size and leverage. The dependent variable is the timeliness of corporate internet reporting. The type of data used in this research is secondary data which comes from company’s annual reports. The population in this research are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling in this research used a purposive sampling method and a total of 44 companies were obtained (11 companies x 4 years). The data analysis method used in this research is binary logistic regression using Software Statistical Product and Service Solutions (SPSS) version 22. Based on the research results, the company size and leverage has a significant effect on the timeliness of corporate internet reporting. Meanwhile, the independent commissioner and profitability has no significant effect on the timeliness of corporate internet reporting. Keywords : The Timeliness of Corporate Internet Reporting, Independent Commissioner, Profitability, Company Size, Leverage Tujuan dari penelitian ini adalah untuk menguji pengaruh dari komisaris independen, profitabilitas, ukuran perusahaan dan leverage terhadap ketepatan waktu corporate internet reporting. Penelitian ini menggunakan variabel independen, yaitu komisaris independen, profitabilitas, ukuran perusahaan dan leverage. Variabel dependen, yaitu ketepatan waktu corporate internet reporting. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dimana data berasal dari laporan tahunan perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh total sampel sebanyak 44 perusahaan (11 perusahaan x 4 tahun). Metode analisis data yang digunakan dalam penelitian ini adalah regresi logistik biner dengan menggunakan Software Statistical Product and Service Solutions (SPSS) versi 22. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa ukuran perusahaan dan leverage memiliki pengaruh signifikan terhadap ketepatan waktu corporate internet reporting. Sedangkan komisaris independen dan profitabilitas tidak memiliki pengaruh signifikan terhadap ketepatan waktu corporate internet reporting. Kata kunci : Ketepatan Waktu Corporate Internet Reporting, Komisaris Independen, Profitabilitas, Ukuran Perusahaan, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 108
NIM/NIDN Creators: 43218010068
Uncontrolled Keywords: Ketepatan Waktu Corporate Internet Reporting, Komisaris Independen, Profitabilitas, Ukuran Perusahaan, Leverage
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.94 Influence of Community and Housing/Pengaruh Komunitas dan Perumahan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 28 Sep 2022 04:04
Last Modified: 28 Sep 2022 04:04
URI: http://repository.mercubuana.ac.id/id/eprint/69653

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