The Influence of Good Corporate Governance and Reporting Lag on the Company's Financial Performance

Fenny Marietza, Nila Aprila, Melati Agusrina

2019

Abstract

This study aims to examine the Influence of good corporate governance and reporting lag on the company's financial performance. The independent variables in this study is the mechanism of good corporate governance and reporting lag and the dependent variables is the company's financial performance as measured by the accounting ratios of return on assets (ROA), return on equity (ROE), earnings per share (EPS). The tested on each variables using a quantitative research design and secondary data are derived from companies listed on the Indonesia Stock Exchange. Data collection methods using purposive sampling in the observation period of 2012-2016, obtained 79 observations. Data were analyzed using multiple linear regression analysis. The criteria of the company used are companies that are late in reporting financial reports to the Indonesia Stock Exchange and data that support the implementation of research. The limitation of the study is that the sample of companies is limited to 79 companies and the results of heteroscedasticity test showed that the regression model was exposed to heteroscedasticity.

Paper Citation

in Harvard Style

Marietza F., Aprila N. and Agusrina M. (2019). The Influence of Good Corporate Governance and Reporting Lag on the Company's Financial Performance. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 242-250. DOI: 10.5220/0009854600002900

in Bibtex Style

@conference{miicema19,
author={Fenny Marietza and Nila Aprila and Melati Agusrina},
title={The Influence of Good Corporate Governance and Reporting Lag on the Company's Financial Performance},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={242-250},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009854600002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - The Influence of Good Corporate Governance and Reporting Lag on the Company's Financial Performance
SN - 978-989-758-582-1
AU - Marietza F.
AU - Aprila N.
AU - Agusrina M.
PY - 2019
SP - 242
EP - 250
DO - 10.5220/0009854600002900