CD Skripsi
Pengaruh Umur Perusahaan, Opini Audit, Reputasi Kap, Dan Kompleksitas Operasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2019
This research aims to examine the effect of Company Age, Audit Opinion,
KAP Reputation, and operation complexity on timeliness of financial reporting.
The research was conducted at mining companies listed on the Indonesia Stock
Exchange (IDX) in 2017-2019. The data used in this research is secondary data..
this research is include that examines the relationship between variables throught
testing using 108 on the observation of 36 companies during the 2017-2019
period. Colecting data with the documentation method, which is a method used to
obtain data in the form of annual reports that have been published by companies
by means of financial reporting of companies that have been the research
samples. Hypothesis testing techniques are carried out using logistics analysis
using the SPSS version 25.0 program. The result of this research show that
company age, audit opinion, kap reputation, and operation complexity have an
effect on timeliness of financial reporting.
Keyword : Company Age, Audit Opinion, KAP Reputation, Operation
complexity, and Timeliness of Financial Reporting
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