CORPORATE GOVERNANCE AND PROFITABILITY ONTHETIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY OF THE MINING SECTOR

CORPORATE GOVERNANCE AND PROFITABILITY ONTHETIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY OF THE MINING SECTOR

Corporate Governance Mechanism, Return On Assets, Timeliness

The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors about the role of corporate governance (independent commissioners, the audit committee and institutional ownership) andreturn on assets (ROA) on the timeliness of financial reporting and can use as a reference for further researchers and stakeholdersin making relevant and reliable decisions.The Populationin this study is a listed mining sector issuer on the Indonesia Stock Exchange conducted for 3 years of observationin 2016 -2018.Data collection techniques using a purposive sampling method.Analysis of the data used is logistic regression The results showed that only return on assets had a positive and significant effect on the timeliness of financial reporting. While the independent commissioner variable, the size of the audit committee and institutional ownership have an influence but are not significant

Putri Dwi Wahyuni

https://dinastipub.org/DIJEFA/article/view/544/335

Universitas Mercu Buana

24 September2020

putri.dwi@mercubuana.ac.id

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