Yuwono, King (2014) Analisis Penerapan Teori Pengungkapan Terhadap Timeliness (Ketepatwaktuan) Pelaporan Keuangan Di Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study aimed to test the effect of disclosure theory application in timeliness of financial reporting in Indonesia. Disclosure theories represented by information cost saving (surrogated by public issue), news content (surrogated by annual roe change) and proprietary cost (surrogated by age listing). Meanwhile, timeliness of financial reporting surrogated by reporting lead time. The population of this study is the whole company listed in Indonesian Stock Exchange (BEI) on 2012. 40 samples used in this research based on purposive sampling done thoroughly. Hypothesis tested by multiple regression analysis within SPSS v. 16,0. The result is information cost saving (surrogated by public issue), news content (surrogated by annual ROE change) and proprietary cost (surrogated by age listing) has no effect on timeliness of financial reporting in Indonesia.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Disclosure Theory, Timeliness, Financial Reporting |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Isidora Vani Reknaningtyas |
| Date Deposited: | 15 Dec 2023 12:35 |
| Last Modified: | 15 Dec 2023 12:35 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/11097 |
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