Image of Pengaruh Profitabilitas, Ukuran Perusahaan, Debt To Equity Ratio, Opini Audit, Dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014-2017)
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Pengaruh Profitabilitas, Ukuran Perusahaan, Debt To Equity Ratio, Opini Audit, Dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014-2017)

The aim of this study is to examine the influence of profitability, firm size,
debt to equity ratio, audit opinion, and age of the company on the timeliness of
financial reporting of the mining companies listed on Indonesia Stock Exchange
in 2014 to 2017. The population of this study is the mining companies which are
listed in Indonesia Stock Exchange in 2014 to 2017. The sample of this study is 56
from 14 companies that meet the sampling criterias and listed in Indonesia Stock
Exchange. The analytical technique that is used to perform the hypothesis testing
is purposive sampling . Data are analyzed using logistic regression analysis
method using SPSS (Statictical Product and Service Solution) version 20. The
results showed that profitability has positive and significant effect on timeliness of
financial reporting, it comes from significance that is 0,025. Other wise, debt to
equity ratio has negative and significant effect on timeliness of financial
reporting, it comes from significance that is 0,029. While size of company did not
affect the timeliness of financial reporting, it comes from significance that is
0,121. Audit opinion did not affect the timeliness of financial reporting, it comes
from significance that is 0,96, and age of the company did not affect the timeliness
of financial reporting, it comes from significance that is 0,726
Keywords : profitability, size, debt, age, opinion, and timeliness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0191)
02 03. 119 (0191)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0191)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0191)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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