Dampak Atribut Tata Kelola Perusahaan dan Keterlambatan Pelaporan Keuangan pada Kinerja Keuangan Perusahaan

Veren, Veren (2020) Dampak Atribut Tata Kelola Perusahaan dan Keterlambatan Pelaporan Keuangan pada Kinerja Keuangan Perusahaan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Pada penelitian ini bertujuan untuk mencari tahu dampak dari karakteristik dewan komisaris, karakteristik komite audit, karakteristik kepemilikan dan keterlambatan pelaporan keuangan terhadap kinerja keuangan. Kinerja keuangan diukur menggunakan ROA (Return on Assets) dan ROE (Return on Equity). Data sampel yang digunakan pada penelitian ini adalah semua perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai tahun 2018 kecuali perusahaan sektor perbankan yang terdiri dari 378 perusahaan sehingga jumlah data yang diobservasi terdiri dari 1890 data. Metode analisis yang dipakai pada penelitian ini adalah regresi panel. Hasil penelitian ini membuktikan bahwa keterlambatan pelaporan keuangan berpengaruh signifikan negatif terhadap kinerja keuangan. Kepemilikan institusional memiliki hubungan yang signifikan positif terhadap kinerja keuangan. Karakteristik dewan komisaris, karakteristik komite audit, kepemilikan terkonsentrasi, kepemilikan manajerial dan kepemilikan asing tidak berpengaruh terhadap kinerja keuangan. ********************************************************************** This study aimed to find out the impact of the characteristics of the board of commissioners, the characteristics of the audit committee, the characteristics of ownership and the delay in financial reporting on financial performance. Financial performance was measured using ROA (Return on Assets) and ROE (Return on Equity). The sample data used in this study were all companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 except banking sector companies consisting of 378 companies, hence, the total data observed consists of 1890 data. The analytical method used in this study was panel regression. The results of this study prove that the delay in financial reporting has significant negative effect on financial performance. Institutional ownership has significant positive relationship with financial performance. The characteristics of the board of commissioners, the characteristics of the audit committee, concentrated ownership, managerial ownership, and foreign ownership have no effect on financial performance.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 19
Uncontrolled Keywords: characteristics of the board of commissioners, characteristics of the audit committee, characteristics of ownership, late financial reporting, financial performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 02:24
Last Modified: 05 Oct 2020 06:33
URI: http://repository.uib.ac.id/id/eprint/2270

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