PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sari, Febriyana (2017) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether firm characteristics (firm size, firm age, and operational complexity) have an influence on the precision of financial reporting. The variables tested in this research are firm size, company age, operational complexity, and accuracy of financial reporting. The number of samples from this study amounted to 1,144 sample companies listed on the Indonesia Stock Exchange period 2013-2016. The sampling technique used purposive sampling method. The variables were then tested using logistic regression with a significance level of 5%. The results showed that firm size had an effect on the accuracy of financial reporting. While the age of the company and the complexity of operations have no effect on the accuracy of financial reporting. Keywords : Accuracy of financial reporting, firm size, company age, and operational complexity.

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