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VOL. 10, ISSUE 11 (2023)
The impact of characteristics the board of commissioner on timeliness corporate internet reporting in Indonesia
Authors
Yogi Indra Ardana, Mutiara Tresna Parasetya
Abstract
This research aims to examine the influence of
the characteristics of the board of commissioners on Timeliness Corporate
Internet Reporting (TCIR). The research uses a dependent variable (TCIR),
independent variables (board of commissioners' size, independent commissioners,
foreign commissioners, tenure, family relationships, gender, and age of the
main commissioner), and control variables (company size, profitability,
leverage, liquidity, and company age). The population in this study consists of
manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in the year 2023.
The research is presented in real-time, with an observation period from May 24,
2023, to June 24, 2023. The purposive sampling method is used in the sample
selection, resulting in a sample of 235 companies. Hypothesis testing in this research
employs multiple regression analysis. The results of the multiple regression
analysis found that the board of commissioners' size, independent
commissioners, family relationships, and the age of the main commissioner have
a significant influence on Timeliness Corporate Internet Reporting (TCIR).
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Pages:53-61
How to cite this article:
Yogi Indra Ardana, Mutiara Tresna Parasetya "The impact of characteristics the board of commissioner on timeliness corporate internet reporting in Indonesia". International Journal of Multidisciplinary Research and Development, Vol 10, Issue 11, 2023, Pages 53-61
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