Gunarsih, Tri and Hartadi, Bambang (2008) Strukture corporate governance dan ketepatan waktu penyampaian laporan keuangan: studi pada Perusahaan Jasa Di BEI. Jurnal Keuangan dan Perbankan, 12 (2). pp. 204-216.

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Abstract

The main ojective of this study was to examine the impact of corporate governance stucture and the performance of the firms to timeliness in Indonesia Stock Exchange. This study combined corporate governance structure and timeliness study. Samples in this study were service public companies. The research questions were tested by running two logistics regression models. The dependent variables were dyygre timeliness proxied by dummy variable. It got 1 if companies published financial report before 120 days after Decembe 31 st and it got 0 if the report was published after 120 days after Decembe 31 st. Governance structures were proxied y ownership concentration and number of the board of directors and number of the board of Commissioners. Owenership concentrations was measured by herfindahl index domestic institution (HI_Dom). HI_DOM was the sum of square of ownership proportion by domestic institution. The result of ths stuy showed that there was a negative relationship between number of the board of Directors (as one of governance structure proxy) and timeliness. The other significant variable was ROI as financial performance proxy.

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