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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Universitas Muhammadiyah Purwokerto
2017-11-01
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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 |
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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 |
work_keys_str_mv |
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