Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)

This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG inde...

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Main Authors: Cahyo Indra Dharmawan, Ihyaul Ulum, Endang Dwi Wahyuni
Format: Article
Language:English
Published: Universitas Muhammadiyah Purwokerto 2017-11-01
Series:Kompartemen: Jurnal Ilmiah Akuntansi
Online Access:http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/1875
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spelling doaj-09d2ab8daf4a431ab9f3e6fd54c147292021-09-17T01:23:47ZengUniversitas Muhammadiyah PurwokertoKompartemen: Jurnal Ilmiah Akuntansi1693-10842579-89282017-11-0115210.30595/kompartemen.v15i2.18751574Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)Cahyo Indra Dharmawan0Ihyaul Ulum1Endang Dwi Wahyuni2Universitas Muhammadiyah MalangUniversitas Muhammadiyah MalangUniversitas Muhammadiyah MalangThis study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG index (corporate governance) and emails from IICG's official website, www.iicg.org and punctuality data to figure out which companies are implementing corporate internet reporting. The sample in this research was 30 companies registered in CGPI 2015. The analysis method used was descriptive statistic and logistic regression with SPSS software version 21. The result of logistic regression analysis indicated that corporate governance index (CGI) had a significant influence on the punctuality of corporate internet reporting (CIR). Keywords: corporate governance index, corporate governance perception index, corporate internet reporting, punctuality.http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/1875
collection DOAJ
language English
format Article
sources DOAJ
author Cahyo Indra Dharmawan
Ihyaul Ulum
Endang Dwi Wahyuni
spellingShingle Cahyo Indra Dharmawan
Ihyaul Ulum
Endang Dwi Wahyuni
Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)
Kompartemen: Jurnal Ilmiah Akuntansi
author_facet Cahyo Indra Dharmawan
Ihyaul Ulum
Endang Dwi Wahyuni
author_sort Cahyo Indra Dharmawan
title Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)
title_short Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)
title_full Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)
title_fullStr Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)
title_full_unstemmed Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index)
title_sort pengaruh corporate governance index terhadap ketepatan waktu corporate internet reporting (studi empiris pada perusahaan peserta corporate governance perception index)
publisher Universitas Muhammadiyah Purwokerto
series Kompartemen: Jurnal Ilmiah Akuntansi
issn 1693-1084
2579-8928
publishDate 2017-11-01
description This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG index (corporate governance) and emails from IICG's official website, www.iicg.org and punctuality data to figure out which companies are implementing corporate internet reporting. The sample in this research was 30 companies registered in CGPI 2015. The analysis method used was descriptive statistic and logistic regression with SPSS software version 21. The result of logistic regression analysis indicated that corporate governance index (CGI) had a significant influence on the punctuality of corporate internet reporting (CIR). Keywords: corporate governance index, corporate governance perception index, corporate internet reporting, punctuality.
url http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/1875
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AT ihyaululum pengaruhcorporategovernanceindexterhadapketepatanwaktucorporateinternetreportingstudiempirispadaperusahaanpesertacorporategovernanceperceptionindex
AT endangdwiwahyuni pengaruhcorporategovernanceindexterhadapketepatanwaktucorporateinternetreportingstudiempirispadaperusahaanpesertacorporategovernanceperceptionindex
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