This research aim is to finding out the effect of Corporate Governance
mechanism toward the accuracy of the time of financial reporting study in
manufacturing companies listed on BEI (Indonesian stock exchange). Corporate
Governance mechanism used in this research include: managerial ownership,
audit committee and independent commissioner.
Sample used in this research was manufacturing companies listed on BEI
years 2010-2013. Total sample 44 companies that decided based on purposive
sampling. This research used amethod of ligistic regression analysis with SPSS
program version 16.00 for window. The result of this research showed
managerial ownership structure, audit committee and independent commissioner
haven’t significant effect toward accuracy of the time of financial reporting.
Key word: Accuracy of the time, Corporate Governance, Financial reporting a
company.