Image of Pengaruh Debt To Equity Ratio, Ukuran Perusahaan, Current Ratio, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
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Pengaruh Debt To Equity Ratio, Ukuran Perusahaan, Current Ratio, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

Timeliness of financial reporting is a utilization of information by decisions makers before the information loses its capacity to make decisions. Timeliness is an information that must be delivered as early as possible to be used as a basis to assist in economic decision making and to avoid delays in decision making. This study has several objectives including looking at the effect of debt to equity ratio, company size, current ratio, institusional ownership, and managerial ownership on the timeliness of financial reporting with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange.
The theory used in this research is Agency Theory. The population used in this study are manufacturing companies that listed in IDX in 2015-2017. The number of samples used in this study were 120 companies with the technique of determining the sample was purposive sampling. Data collection is done by the method of non participant observation. The data analysis technique used are Logistic Regression Analysis and Moderated Regression Analysis (MRA). The results showed that the variables of debt to equity ratio, firm size, current ratio, institutional ownership, and managerial ownership influence the timeliness. And the only profitability does not moderate the current ratio against the timeliness of financial reporting.

Keyword : Debt to Equity Ratio, Firm Size, Current Ratio, Institutional Ownership, Managerial Ownership, Profitability, Timeliness

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0050)
10 07. 219 (0050)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
10 07. 219 (0050)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
x, 141 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 219 (0050)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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