Pengaruh Profitabilitas, Leverage, Kepemilikan Publik, Dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

., Lestyana (2015) Pengaruh Profitabilitas, Leverage, Kepemilikan Publik, Dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to know the effects of two or more variable that affect timeliness of financial reporting. The factors to be analyzed in this research are profitability, leverage, outsider ownership concentration (public), and public accountant firm’s reputation. This research carried out on manufacture comapnies listed on the Indonesia Stock Exchange from 2011-2013. Sample in this research is 258 firms that selected by using puposive sampling method. Data were analyzed using logistic regression at level significance 5%. Result of this research identify that leverage and public accountant firm’s reputation affect timeliness of financial reporting, whereas profitability and outsider ownership concentration (public) not have an affect to timeliness of financial reporting.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: timeliness, leverage, outsider ownership concentration (public), and public accountant firm’s reputation.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Maria Virginia Lim
Date Deposited: 14 Apr 2021 02:11
Last Modified: 14 Apr 2021 02:11
URI: http://eprints.ukmc.ac.id/id/eprint/5677

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