SKRIPSI AKS
PENGARUH KARAKTERISTIK CEO TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN GO PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT This study aims to determine the effect of CEO characteristics on the timeliness of financial reporting. This study analyzes all companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample in this study was 84 companies listed on the Indonesia Stock Exchange consecutively for 2018-2021. The sampling technique in this study used purposive sampling. The data analysis technique used is logistic regression using the eviews 10 program. The results showed that CEO tenure had no effect on the timeliness of financial reporting, CEO's financial expertise had no effect on the timeliness of financial reporting, CEO ownership had no effect on the timeliness of financial reporting, and CEO's gender had no effect on the timeliness of financial reporting. Keywords: CEO tenure, CEO financial expertise, CEO ownership, CEO gender, and timeliness of financial reporting
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