CD Skripsi
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Opini Audit, Struktur Kepemilikan Dan Rasio Gearing Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2015)
This study aimed to test the Influence of company size, company age, Audit Opinion, Ownership Structure and Ratios Gearing Against Timeliness of Financial Reporting. The population in this study are all companies listed on the Stock Exchange in 2013 - 2015. The sample used companies listed on the Indonesian Stock Exchange (BEI), which is engaged in manufacturing. This study using purposive sampling. Criteria used in sampling are 1) Companies listed on the Stock Exchange manufatur year period 2013-2015 2) Companies that do not publish financial statements and annual reports in a row the period 2013-2015 3) Companies that do not have complete data, as support dependent and independent variables in this study during the period 2013-2015.These results indicate that 1) the size of the effect on the Company's Corporate Financial Reporting Timeliness 2) Age effect on the Company's Corporate Financial Reporting Timeliness. 3) Audit Opinion effect on Timeliness of Financial Reporting Company. 4) The structure of ownership in effect on the Company's Financial Reporting Timeliness. 5) Gearing ratio does not affect the Timeliness of Financial Reporting Company. Keyword: Company Size, Age Company, Audit Opinion, Ownership Structure, Ratio Gearing, Timeliness of Financial Reporting.
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