STRUKTUR CORPORATE GOVERNANCE DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: PERBANDINGAN MODEL LOGISTIK DAN NEURAL NETWORK
The main objective of this study was to examine the impact of corporate gover-nance structure and the performance of the firms to timelines in Indonesian Stock Exchangeusing two alternative methods, Logistic Regression and Neural Network. This study com-bined corporate governance structure and timel...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
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| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/965 |
| Summary: | The main objective of this study was to examine the impact of corporate gover-nance structure and the performance of the firms to timelines in Indonesian Stock Exchangeusing two alternative methods, Logistic Regression and Neural Network. This study com-bined corporate governance structure and timelines study. Samples in this study were publiccompanies listed in Indonesian Stock Exchange. The dependent variable was timelines proxiedby dummy variable, 1 if companies published financial reporting before 120 days after De-cember 31 and 0 otherwise. Governance structures are proxied number of the Board ofDirectors and number of the Board of Commissioners. The results of the study showed thatthe prediction accuracy of logistic regression is 61.2% while Neural Network is more than96%. This suggested that Neural Network predicts more accurately than logistic regression. |
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| ISSN: | 1410-8089 2443-2687 |