JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 10 No. 1 (2024): Februari 2024

Analysis Of The Influence Of Public Ownership, Number Of Independent Board Of Commissioners And Company Size On Corporate Reporting Timeliness Of Banking Industries In Indonesia

Loso Judijanto (IPOSS Jakarta)
Rianti Setyawasih (Universitas Islam 45)
Jemmy Christian Rakinaung (Sekolah Tinggi Pertanian Kewirausahaan Banau)
Alfiana (Universitas Muhammadiyah Bandung)
Sukriyadi (Universitas Lelemuku Saumlaki)



Article Info

Publish Date
01 Feb 2024

Abstract

The purpose of this study is to examine how the quantity of independent boards of commissioners, public ownership, firm size, and listing age affect the promptness of corporate online reporting. Quantitative techniques are used in this study. Banking companies listed on the IDX that meet the established criteria comprise the sample, whereas banking companies registered on the IDX make up the population in this study. Purposive sampling was the method of sampling that was applied. Data for this study were gathered through a variety of techniques, including observation, literature review, and documentation study. This study's data analysis approach makes use of quantitative analysis methods like logical regression analysis and descriptive statistical analysis. It is clear from the analysis and discussion that public ownership has little bearing on how quickly corporations report on the internet. The promptness of corporate online reporting is influenced by the size of the company. There is no relationship between listing age and the promptness of corporate online reporting. The promptness of corporate online reporting is unaffected by the number of independent commissioners.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...