PENGARUH KOMITE AUDIT, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING
(Studi pada Perusahaan Properti dan Real Estate yang Terdaftar pada Bursa Efek Indonesia Periode 2017 – 2021)
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Institusion
STIE Indonesia Banking School
Author
Azzahra, Shavira
Subject
HF5601 Accounting
Datestamp
2022-11-03 07:01:06
Abstract :
This study aims to analyze the effect of the audit committee, profitability, firm size, and leverage on the timeliness of the company's internet reporting. Timeliness of Corporate Internet Reporting in this study uses an index of criteria that will be adjusted on each company's website. The population used in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2017 ? 2021. The selection method is the purposive sampling method, from which 47 companies are obtained. The data in this study were processed using the Eviews 9 application. The study?s results indicate that the audit committee and profitability have a negative effect on the company's internet timeliness, the size of the company has a positive effect on the timeliness of the company's internet reporting, and the leverage has no effect on the timeliness of the company's internet reporting.
This study aims to analyze the effect of the audit committee, profitability, firm size, and leverage on the timeliness of the company's internet reporting. Timeliness of Corporate Internet Reporting in this study uses an index of criteria that will be adjusted on each company's website. The population used in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2017 ? 2021. The selection method is the purposive sampling method, from which 47 companies are obtained. The data in this study were processed using the Eviews 9 application. The study?s results indicate that the audit committee and profitability have a negative effect on the company's internet timeliness, the size of the company has a positive effect on the timeliness of the company's internet reporting, and the leverage has no effect on the timeliness of the company's internet reporting.
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