Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia

Research Article

Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?

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  • @INPROCEEDINGS{10.4108/eai.26-9-2020.2302714,
        author={Rizka  Meilisa and Dwi Indah Lestari},
        title={Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?},
        proceedings={Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICETLAWBE},
        year={2020},
        month={12},
        keywords={good corporate governance audit committee independent commissioner managerial ownership institutional ownership and profitability financial statement submission’s timeliness},
        doi={10.4108/eai.26-9-2020.2302714}
    }
    
  • Rizka Meilisa
    Dwi Indah Lestari
    Year: 2020
    Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?
    ICETLAWBE
    EAI
    DOI: 10.4108/eai.26-9-2020.2302714
Rizka Meilisa1,*, Dwi Indah Lestari1
  • 1: Economy and Business Faculty, Jenderal Achmad Yani University, Indonesia
*Contact email: rizkaameilisa@gmail.com

Abstract

This study aimed to determine the effect of Good Corporate Governance, which were audit committee, independent commissioner, managerial ownership, institutional ownership, and profitability on the financial report submission’s timeliness in mining sector companies listed on the Indonesia Stock Exchange for the year 2014 to 2018. We were using purposive sampling technique and obtained 190 samples from 38 companies. The samples were then tested using logistic regression analysis technique. The result showed that the partial audit committee and profitability have a positive impact on financial statement submission’s timeliness, meanwhile, independent commissioner, managerial ownership, and institutional ownership do not affect the timeliness of financial statement submission.