Faktor-Faktor yang Mempengaruhi Pemberian Sanksi oleh Pihak Otoritas Jasa Keuangan Kepada Perusahaan Publik

Putra, Rio Johan (2017) Faktor-Faktor yang Mempengaruhi Pemberian Sanksi oleh Pihak Otoritas Jasa Keuangan Kepada Perusahaan Publik. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this study was to clarify the effect of financial distress, the size of the company, the proportion of board of commissioner independent, the percentage of managerial ownership, the number of meetings of the audit committee, opinions of independent auditors, the quality of the firm, and the sanction of the OJK to public companies for breaches of the regulations related to the obligations of the annual report and periodic financial reports that must be submitted by public companies. The sample was 106 public companies, with the observation period 2011-2015. The sample consists of 53 companies that suspended by the OJK and 53 companies that are not suspend by the OJK. Logistic regression was used to test hypotheses. Results of the analysis showed that the financial distress, the size of the company, the number of audit committee meetings and quality Public Accounting Firm significant effect on public companies breach the OJK rules. The results of this study are expected to be useful to the understanding of scholars and practitioners about the violation of public companies to the OJK rules which related with regulatory obligation to submit annual reports on a regular and periodic financial statements that form the basis of decision-making and policy aspects of the investor and the regulator (government).

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number PUT f 337/2017
Uncontrolled Keywords: sanctions given by the OJK to the public enterprises, finance, corporate governance, external auditors, the sanction of the OJK
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Jul 2019 04:04
Last Modified: 08 Jul 2019 04:04
URI: http://repository.stieykpn.ac.id/id/eprint/250

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