Limitations in this study is the sample data used can not represent these results in other sectors companies. In addition, the results from this study also can be used by companies to improve supervision related to corporate governance. This Results can be used by government agencies to evaluate the regulation of mandatory disclosure. The results from multiple regression analysis in this study prove that the number of commissioner member and president commissioner educational background gives positive and significant effect to the mandatory disclosure level of financial statements of mining industry companies in Indonesia. Secondary data obtained from financial reports and annual reports of 36 mining industry companies from 2014-2016. All mining industry companies from 2014 to 2016 hich are listed on the Indonesia Stock Exchange (BEI) will be used on this study as population data. The corporate governance aspects measured by number of commissioner member, independent commissioners proportion, presiden t commissioner educational background, number o f director member, independent directors proportion, and audit commitee member. The results of this study indicate that leverage, profitability, audit opinion, auditor quality has significant effect on the timeliness of financial statement submission and foreign ownership structure has no significant effect on the timeliness of financial statement submission of manufacturing companies listed in Indonesia Stock Exchange.Th e influence of corporate governance aspects on mandatory disclosure financial report in Indonesia will be examined in this study to provide relevant information about it. McDonald's Corporation NYSE: MCD (di Indonesia terkenal dengan sebutan McD, dibaca Mekdi) adalah waralaba rumah makan siap saji terbesar di dunia. Analisis Laporan keuangan Perusahaan Multinasional MCDONAL’S CORPORATION. The method of analysis used is logistic regression analysis. Analisis Laporan keuangan Perusahaan Multinasional. Tahun 2020 juga merupakan tahun pertama berlakunya tiga standar akuntansi yaitu PSAK 71 Instrumen Keuangan, PSAK 72 Pendapatan dari Kontrak dengan Pelanggan dan PSAK 73. Sampling method in this research using purposive sampling method. Pandemi virus corona merebak di Indonesia pada bulan Februari-Maret ketika banyak perusahaan di Indonesia akan mempublikasikan laporan keuangan perusahaan tahun 2019 (audited). The sample in this research are 25 manufacturing companies listed on the BEI in the period 2013 to 2015, from 25 samples obtained with 3 years observation period so that the number of observations is 25 x 3 period = 75 samples. The population in this study are all manufacturing companies listed on the Stock Exchange in 2013 until 2015 ie 143 companies. This research is a quantitative research using causative method, that is research which aims to know the relationship and influence between two variables or more. This course aims to analyze the factors that affect the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange.
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