Good Corporate Governance dan Reaksi Pasar atas Timeliness Reporting terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Abstract

The purpose of this study was to examine the role of the structure of Good Corporate Governance (GCG) and the reaction of the market to monitor and suppress reporting timeliness in preparing financial statements that affect the assessment of the company. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in particular sub sectors of food and beverages, cosmetics and household, and household appliances by using linear regression analysis, the results of research partial test (t test) showed that the Board of independent directors and the audit committee shows that a significant effect on the value of the company, while the ownership structure of management, institutional ownership structure, board of commissioners, the market's reaction and timeliness reporting no effect on the value of the company.