PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) on the timeliness of the company's internet reporting. Good Corporate Governance (GCG) consists of several mechanisms are managerial ownership, the board of independent commission aire, institutional ownership, and audit committee On the other hand, it obtained 108 research samples from 27 companies in manufacturing sectors in the periods of 2015- 2018, In line with, the analysis method of this research used a logistic linear analysis method The result of this research showed that the variable of managerial ownership did not have any significant effect on the timeliness of corporate internet reporting, while the variable of board independent commissioner did not have any significant effect, the variable of institutional ownership did not have any significant effect it means that the higher the proportion of institutional ownership, the lower level of timeliness of reporting, moreover the variable of audit committee did not have any significant effect, it means that the higher of the amounts of audit committee was the hardest to achieve the final decision in company’s policy.
Keywoards: corporate internet reporting, board of managerial, institutional ownership, audit commitee