Artikel Ilmiah : C1L009044 a.n. CANDRA KURNIAWAN
| NIM | C1L009044 |
|---|---|
| Namamhs | CANDRA KURNIAWAN |
| Judul Artikel | THE IMPACTS OF PROFITABILITY, CORPORATE GOVERNANCE, TYPE OF INDUSTRY AND AUDITOR REPUTATION TOWARD CORPORATE INTERNET REPORTING TIMELINESS |
| Abstrak (Bhs. Indonesia) | The aim of research is to investigate the significant effects of profitability, ownership structure, commissioners board size, type of industry and auditor reputation toward Corporate Internet Reporting (CIR) timeliness. This research also uses firm size as control variable to avoid the bias result, because this research uses more than one independent variable. The method of research is empirical study with the technique data analysis uses logistic regression. Logistic regression is used to analyze 251 respondent, the result found significance value (p–value) of the influence profitability toward CIR timeliness is 0.093. The significance value (p–value) between ownership structure toward CIR timeliness is 0.029, the significance value (p–value) between commissioners board size toward CIR timeliness is 0.832. The significance value (p–value) between type of industry toward CIR timeliness is 0.020 and the significance value (p–value) between auditor reputation and CIR timeliness is 0.028, both are lower than alpha (0.05). Therefore, the first and third hypotheses are rejected, then the second, fourth and fifth hypotheses are accepted. While firm size has no significant effect on independent variables, which means control variable does not give influence on the research model. Based on the results of data analysis, it can be concluded that profitability and commissioners board size have no positive significant effect towards Corporate Internet Reporting (CIR) timeliness. Then, ownership structure variable, type of industry and auditor reputation have positive significant effect towards Corporate Internet Reporting (CIR) timeliness of non financial companies listed on Indonesian Stock Exchange year of 2011. |
| Abtrak (Bhs. Inggris) | The aim of research is to investigate the significant effects of profitability, ownership structure, commissioners board size, type of industry and auditor reputation toward Corporate Internet Reporting (CIR) timeliness. This research also uses firm size as control variable to avoid the bias result, because this research uses more than one independent variable. The method of research is empirical study with the technique data analysis uses logistic regression. Logistic regression is used to analyze 251 respondent, the result found significance value (p–value) of the influence profitability toward CIR timeliness is 0.093. The significance value (p–value) between ownership structure toward CIR timeliness is 0.029, the significance value (p–value) between commissioners board size toward CIR timeliness is 0.832. The significance value (p–value) between type of industry toward CIR timeliness is 0.020 and the significance value (p–value) between auditor reputation and CIR timeliness is 0.028, both are lower than alpha (0.05). Therefore, the first and third hypotheses are rejected, then the second, fourth and fifth hypotheses are accepted. While firm size has no significant effect on independent variables, which means control variable does not give influence on the research model. Based on the results of data analysis, it can be concluded that profitability and commissioners board size have no positive significant effect towards Corporate Internet Reporting (CIR) timeliness. Then, ownership structure variable, type of industry and auditor reputation have positive significant effect towards Corporate Internet Reporting (CIR) timeliness of non financial companies listed on Indonesian Stock Exchange year of 2011. |
| Kata kunci | profitability, corporate governance, type of industry, auditor reputation, Corporate Internet Reporting (CIR) timeliness |
| Pembimbing 1 | Dr. Laeli Budiarti, M.Si, Ak |
| Pembimbing 2 | Krisnhoe Rachmi F., SE, M.Si, Ak |
| Pembimbing 3 | Yudha Aryo S., SE, M.Sc, Ak |
| Tahun | 2013 |
| Jumlah Halaman | 13 |
| Tgl. Entri | (belum diset) |