Determinants of Timeliness and Good Corporate Governance at Indonesia Banking Companies

DOI

10.2991/aebmr.k.211115.004How to use a DOI?

Keywords

Profitability; Timeliness and GCG

Abstract

This study examines the direct effect of examining the effect of profitability, GCG on timeliness, while for the indirect effect of testing the effect of profitability on timeliness with GCG as the intervening variable. The data used are banking sector companies listed on the IDX and CGPI of 13 companies for 3 years for the 2017-2019 period. From the results of the study, it can be shown that profitability has an effect on timeliness with GCG as an indirect effect, meaning that stakeholders will give life and the company’s performance will accelerate in accordance with the company’s expectations. There is also something to do with the accuracy of submitting a company’s financial reporting, the public assumes that this company is consistent with what has been produced and has been done, this will also increase the confidence of investors or potential investors because it is clear that the implementation of Good Corporate Governance (GCG) has been going well good.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Fetri Setyo Liyundira
AU  - Isti Fadah
AU  - Intan Nurul Awwaliyah
PY  - 2021
DA  - 2021/11/23
TI  - Determinants of Timeliness and Good Corporate Governance at Indonesia Banking Companies
BT  - Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2021)
PB  - Atlantis Press
SP  - 27
EP  - 32
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211115.004
DO  - 10.2991/aebmr.k.211115.004
ID  - Liyundira2021
ER  -