Image of Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014)
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Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014)

This study aims to examine the effect of profitability, laverage, size, age, and liquidity on the timeliness of the company annual financial reporting. Independent variables used in this study are profitability, laverage, size, age, and liquidity, while dependent variables in this study is the timeliness of the company annual financial reporting. The populations used in this study are all of maufacture compenies listed on IDX 2011-2014 where the total sample is used by 392 companies (98x4.). The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test , heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are profitability, laverage, size, age, and liquidity affect the timeliness of the annual financial reporting, while variable age companies does not affect the timeliness of the annual financial reporting. On the level of significant (α) < 0,05. The coefficient of determination as big as 70,2 indicates that 70,2 % of the variations that occur in the timeliness of the annual financial reporting is affected by profitability, laverage, size, age, and liquidity while the rest of 29,8% were affected by other variabel that were not performed in this study. Keywords : Timeliness, profitability, leverage, size companies, age companies, and liquidity.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0061)
02 03. 117 (0061)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0061)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
xii, 96 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0061)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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