PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINEKEUANGAN TERHADAP FINANCIAL REPORTING LAG

Abstract

ABSTRACT
This research is meant to examine the influence of corporate governance mechanism and financial
performance to the lag of the publication of financial statement (financial reporting lag) on every company
sectors which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample has been carried out by
using stratified random sampling method and the collection technique has been selected 25% of go public
companies, and the number of observations is 269 annual financial statements which have been issued by their
company have been retrieved from official website of Indonesia Stock Exchange (www.idx.co.id). The
examination has been done by using multiple regressions analysis technique and instrument SPSS (Statistical
Package for Social Science) 18 version, and the independent variables i.e. independent commissioner,
managerial ownership, institutional ownership, the size of audit committee, meeting of audit committee,
profitability, financial leverage, and liquidity to the dependent variable which is lag of the publication of
financial statement. The result of the research shows that the size of audit committee, meeting of audit
committee, profitability, financial leverage, and liquidity have negative influence to the lag of the publication of
financial statement whereas independent commissioner, managerial ownership, institutional ownership do not
have any influence to the lag of the publication of financial statement with the contribution of the value of
Adjusted R square 57.3%.
Keywords : financial reporting lag, time delay of publication, corporate governance, financial performance