CD Skripsi
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, OPINI AUDIT DAN OUTSIDER OWNERSHIP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
This study aims to test and analyze the effect of profitability, company size,
leverage, audit opinion and outsider ownership on the timeliness of financial reporting.
The method used in this research is purposive sampling method of samples determined by
researchers during 2017 to 2019. The research sample is a mining company listed on the
Indonesia Stock Exchange. Hypothesis testing is done with logistic regression. The
hypothesis testing tool used is the Statistical Product and Service Solution (SPSS)
program ver. 25.0 for Windows. While the data used is mining company data for the
2017-2019 period. The results showed that profitability affects the timeliness of financial
reporting, company size affects the timeliness of financial reporting, leverage has no
effect on the timeliness of financial reporting, audit opinion affects the timeliness of
financial reporting, and outsider ownership affects the timeliness of financial reporting.
Keywords : ROA, SIZE, DER, OA, OWN, Timeliness
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