THE EFFECT OF PUBLIC OWNERSHIP, COMPANY SIZE, AND LISTING AGE ON THE TIMELINESS OF CORPORATE INTERNET REPORTING IN BANKING

Abstract

This study examines the effect of Public Ownership, Company Size, and Listing Age on the Timeliness of Corporate Internet Reporting (CIR) in Banking on the IDX 2018 - 2020. The population used in this study is banking companies listed on the Indonesia Stock Exchange (IDX). . The people in this study were 43 companies. Meanwhile, the sample of this research was determined by the purposive sampling method, so 36 companies were obtained. This research will use the Quantitative Method. This study uses secondary data sources. Annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 through the official website of the Indonesia Stock Exchange (IDX) at the website address www.IDX.co.id. The analytical method used in this research is multiple linear regression analysis. The results of the study show that the Public Ownership Variable (X1) and Listing Age (X3) do not affect the Timeliness of Corporate Internet Reporting (CIR). At the same time, Company Size (X2) positively and significantly affects the Timeliness of Corporate Internet Reporting (CIR).