CD Skripsi

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Solvabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dengan Reputasi Kap Sebagai Pemoderasi (Perusahaan Sektor Barang Konsumen Non Primer yang terdaftar di BEI 2020-2022)

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This study aims to test and analyze the effect of Profitability, company size, and Solvency on the Timeliness of Financial Report Submission with KAP Reputation as a Moderator. In non-primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The population in this study includes all non-primary consumer goods companies listed on the Indonesia Stock Exchange 2020-2022, which is 117 companies. The sample in this study amounted to 82 companies studied for 3 years, resulting in a total of 246 samples. Sampling in this study used the purposive sampling method, while the data processing method in this study was multiple logistic regression analysis. The results of this study indicate that the variables of profitability, company size and solvency have an effect on the Timeliness of financial report submission. Meanwhile, KAP reputation has not been proven to be able to moderate profitability, Company Size and Solvency on the timeliness of financial report submission.

Keywords: Timeliness of Financial Reporting, Profitability, Company Size, Solvency, KAP Reputation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126713

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126713

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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