Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

W., Yenny (2014) Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to finding empirical evidence about influence factorson that timeliness of financial reporting or the manufacture firm listed in Indonesia Stock Exchange. The factors to be analysised in this research namely size, profitability (ROA), gearing ratio, public ownership, reputation (KAP), and auditor’s opinion. The samples of this research are 285 companies that were taken by purposive sampling method. Technique of analysis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that profitability (ROA), reputation KAP and auditor’s opinion significantly affect timeliness of financial reporting of the firm, whereas firm size, gearing ratio, and public ownership not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Timeliness, Firm Size, Profitability (ROA), Gearing Ratio, Public Ownership, Reputation KAP, Auditor’s Opinion.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Isidora Vani Reknaningtyas
Date Deposited: 08 Jan 2024 01:21
Last Modified: 08 Jan 2024 01:21
URI: http://eprints.ukmc.ac.id/id/eprint/11139

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