Image of Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2015-2018)
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Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2015-2018)

This study aims to analyze the factors that affect the timeliness of the submission of
financial statements to mining companies listed on the Indonesia Stock Exchange in 2015
- 2018. Factors analyzed in this study are profitability, company age, leverage, company
size, and reputation public accounting firm.
The population of this study were all mining companies listed on the Indonesia Stock
Exchange in 2015 - 2018. Samples from this study were 64 of 16 companies that met the
sample criteria and were listed on the Indonesia Stock Exchange using a purposive
sampling method. The statistical method used in this study is logistic regression at a
significant level of 5%.
The results of this study stated that profitability, company age, and leverage, significantly
influence the timeliness of financial statement submission. While the size of the company
and the reputation of the public accounting firm have no significant effect on the
timeliness of financial statement submission. Adjusted R Square shows a value of 0.636.
This shows that 63.6% of changes in the timeliness of financial statement submission are
influenced by the determining variables in this model, while the remaining 36.4% is
explained by other variables not examined in this study.
Keywords: Timeliness, Profitability, Company Age, Leverage, Company Size, Public
Accounting Firm Reputation

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0136)
02 03. 120 (0136)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0136)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 77 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0136)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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