CD Skripsi
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015
The purpose of this research is to analyze factors that affect timeliness submission of finsncial reporting on manufacturing companies. The exammined factors of the reaserch are Probability, Financial Leverage, Firm Size, The Ownership Structure, Public Accountant Office’s Reputation, and Auditor’s as independent varables while timeliness as dependent variable. The population in this study are all Manufacturing Companies listed in Indonesian Stock Exchange. The number of sample firms 68 firms by the number of observations were 204 (68x3) observations that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%. The results of the study concluded, Firm Size and Public Accountant Office’s Reputation significantly affect to timeliness of financial reporting, while variable the Profitability, Financial Leverage, The Ownership Structure, and Auditor’s Opinions not have an affect to timeliness of financial reporting of Manufacturing Companies Listed in Indonesia Stock Exchange 2013-2015. Keyword: Timeliness, profitability, Financial Leverage, Firm Size, Ownership Structure, Public Accountant Office’s Reputation, and Auditor’s opinion.
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