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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 Judijanto1*
  • Rianti Setyawasih2
  • Jemmy Christian Rakinaung3
  • Alfiana4
  • Sukriyadi5
1 IPOSS Jakarta
2 Universitas Islam 45 Bekasi image/svg+xml
3 Sekolah Tinggi Pertanian Kewirausahaan Banau
4 Muhammadiyah Bandung University image/svg+xml
5 Universitas Lelemuku Saumlaki
* Corresponding Author: Loso Judijanto

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.

Keywords

public ownership, company size, listing age, board of commissioners, corporate reporting

How to Cite

Citation Format
Judijanto, L., Rianti Setyawasih, Jemmy Christian Rakinaung, Alfiana, & Sukriyadi. (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. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(1), 160-166. https://doi.org/10.35870/jemsi.v10i1.1895

References

9 References
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License

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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