PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE INTERNET REPORTING

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) which consisted of managerial ownership, institutional ownership, audit committee, and independent commissioner board. Moreover, the firm size and firm characteristics which were independent variables; were measured by SIZE and Return On Asset (ROA). While Corporate Internet Reporting (CIR) , which was a dependent variable, was measured by counting days. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with that, there were 75 data sample observations from 15 Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Additionally, the data analysis technique used multiple linear regression. The result showed that managerial ownership, audit committee, and firm size did not affect Corporate Internet Reporting. On the other hand, institutional ownership, independent commissioner board, and firm characteristics had a negative effect on Corporate Internet Reporting.