MARSELINA, PUTRI AYU (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Mining Yang Terdaftar di Bursa Efek Indonesia Periode 2016 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine of mecanism Good Corporate Governance consiting of the board of commissioners, audit committee, ownership institutional, ownership managerial and Profitability have an effect on the timelines of the publication the annual financial statement of mining sector listed in Indonesia Stock Exchange period 2016 – 2018. Total sample is 36 companies with 111 annual financial report data by using purposive sampling. The method used is the Logistic Regression Analysis. Based on the analysis result shows that the board of commissioners dan ownership institutional as a mecanism form of corporate governance has significant effect on the timelines of publication the annual financial statement. While audit committee, ownership managerial and profitability has effect but no significant on the timelines of publication the annual financial statement. Keywords: Good Corporate Governance, Profitability and Timelines. Penelitian ini bertujuan untuk mengkaji pengaruh mekanisme good corporate governance yang terdiri dari dewan komisaris, komite audit, kepemilikan institusional, dan kepemilikan manajerial serta profitabilitas terhadap ketepatan waktu penyampaian laporan keuangan. Total sampel yang digunakan dalam penelitian adalah 36 perusahaan dengan 111 laporan keuangan tahunan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis menunjukkan bahwa dewan komisaris dan kepemilikan institusional berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan sedangkan komite audit, kepemilikan manajerial dan profitabilitas berpengaruh namun tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kata Kunci : Good Corporate Governance, profitabilitas dan ketepatan waktu.
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