Tri Gunarsih_abstract_1422010

STRUKTUR CORPORATE GOVERNANCE DAN
KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN:
PERBANDINGAN MODEL LOGISTIK DAN NEURAL NETWORK

Tri Gunarsih
Jurusan Manajemen Fakultas Ekonomi UTY
Jl. Glagahsari No.63 Yogyakarta

Korespondensi dengan Penulis:
Tri Gunarsih: Telp. +62 274 623 315
E-mail: gunarsih_t@yahoo.com

Abstract
The main objective of this study was to examine the impact of corporate governance structure and the performance of the firms to timelines in Indonesian Stock Exchange using two alternative methods, Logistic Regression and Neural Network. This study combined corporate governance structure and timelines study. Samples in this study were public companies listed in Indonesian Stock Exchange.  The dependent variable was timelines proxies by dummy variable, 1 if companies published financial reporting before 120 days after December 31 and 0 otherwise.  Governance structures were proxy’s number of the board of directors and number of the Board of Commissioners. The results of the study showed that the prediction accuracy of logistic regression is 61.2% while Neural Network is more than 96%. This suggested that Neural Network predicts more accurately than logistic regression.

Key words: corporate governance structure, timelines, financial performance, neural network

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