Pengaruh Ukuran Perusahaan, Kepemilikan Publik Dan Pergantian Manajemen Terhadap Timeliness Financial Reporting
Keywords:
Company Size, Management Changes, Public Ownership, Timeliness Financial ReportingAbstract
This research aims to test and empirically influence the variables The influence of company size, public ownership, and management changes on Timeliness Financial Reporting. This study was conducted on real estate company listed on the Indonesian Stock Exchange (BEI)2016-2020. The type of research is quantitative with the method of determining the sample is by using Purposive Sampling method, obtained 15 companies that made the sample of research with observation for 5 years, so the total observation is as many as 75 companies that have audited financial statements. The analysis technique used is logistic linier regression with significance level of 5%. The results of this study indicate that (1) The influence of company size, Public ownership, and Management changes has a significant on Timeliness Financial Reporting, (2) The influence of company size has a significant effect on Timeliness Financial Reporting, (3) Public ownership does not have significant effect on Timeliness Financial Reporting, (4) Management changes does not have significant effect on Timeliness Financial Reporting.
References
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