A AULIA, SYIFA (2015) PENGARUH TENUR DEWAN KOMISARIS, KEPEMILIKAN PUBLIK, PENERBITAN SAHAM, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU (TIMELINESS) CORPORATE INTERNET REPORTING. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Syifa Aulia, 2015: The Impact of Tenure of Board Of Commissioners, Public Ownership, Issuance of Shares, and Liquidity On The Timeliness of Corporate Internet Reporting. Jakarta State University. This study aims to examine and analyse the impact of tenure of board of commissioners, public ownership, issuance of shares, and liquidity on the timeliness of Corporate Internet Reporting on companies listed in Indonesia Stock Exchange. Timeliness of Corporate Internet Reporting is measured using 13 criterias obtained from Abdelsalam and El-Masry with adjustment to Indonesia's company characteristics and regulations. Tenure of board of commissioners is measure using the average tenur of board of commissioners. Public ownership is measured using free-float, issuance of shares is measured by the existance of share issuance activity during the year of observation, and liquidy is measure using current ratio. The sample of study is consisted of 285 companies listed in Indonesia Stock Exchange in 2013. The data used are secondary data with purposive sampling method. The analysis tool used is multiple regression with significant level of 5%. The results of hypothesis testing showed that tenure of board of commissioners and public ownership has significant impact on the timeliness of Corporate Internet Reporting. Meanwhile, such impact was not found on the issuance of shares and liquidity. Keyword : timeliness, Corporate Internet Reporting, tenure of board of commissioners, public ownership, issuance of shares, liquidity
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