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Struktur corporate governance dan ketepatan waktu penyampaian laporan keuangan: perbandingan model logistic dan neural network
Journal from JIPTUNMERPP / 2011-12-19 06:55:17
Oleh : Tri Gunarsih, Diploma 3 of Finance and Banking Merdeka University Malang (jurkubank@yahoo.com)
Dibuat : 2010-05-01, dengan file
Keyword : Corporate governance structure, timelines, financial performance, neural network
The main objective of this study was 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 proxied by dummy variable, 1 if companies published financial reporting before 120 days after December 31 and 0 otherwise. Governance structures are proxied 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.
Deskripsi Alternatif :The main objective of this study was 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 proxied by dummy variable, 1 if companies published financial reporting before 120 days after December 31 and 0 otherwise. Governance structures are proxied 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.
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Organisasi | D |
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Kota | Malang |
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- Editor: Wiwik Supriyanti, Dra. SS.