CD Skripsi
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Opini Audit, Dan Keefektifan Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2012-2014)
This study aims to prove the influence Of Its Size , Age Company , Audit Opinion, And Effectiveness Audit Committee Decision Time For Financial Reporting. he population in this study are all companies listed on the Stock Exchange in 2012 – 2014. Samples were companies listed on the Indonesia Stock Exchange ( IDX), which is engaged in manufacturing . In purposive sampling , the selection of subject groups based on characteristics or properties deemed to have a close relation with the characteristics or the nature of the previously known populations. e type of data in this research are secondary data from the audited financial statements of companies listed on the Indonesian Stock Exchange ( BEI ) in the year 2012-2014 and report the performance of companies listed on the Stock Exchange . The data is sourced from www.idx.co.id. Or audited annual financial statements have been published and are available at Capital Market Information Center ( PIPM ) Pekanbaru. the results of this study are 1. There is no effect of firm size on the timeliness of financial reporting in companies. There are firm age influence the timeliness of financial reporting in companie, there is the influence of an audit opinion on the timeliness of financial reporting in companies, there is the influence of the effectiveness of the audit committee of the timeliness of financial reporting in companies.
Keyword : firm size, firm age, the audit opinion, audit committee effectiveness, timeliness of financial reporting
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