CD Skripsi
Pengaruh Ukuran Perusahaan, Financial Distress, Sektor Industri Dan Outsider Ownership Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
ABSTRACT
This study aims to examine and analyze: (1) the effect of firm size on timeliness, (2) the effects of financial distress on timeliness, (3) the effect of industry sector on timeliness and (4) the effect of outsider ownership on timeliness. The sampling method used in this study was the purposive sampling as many as 102 samples and 306 observation samples with logistic regression analysis as the analysis technique. The statistical test tool used is the Statistical Product and Services Solution (SPSS) Program version 17.0, while the data used from financial statement and annual report has taken from www.idx.co.id. The results of this study found that firm size has an effect on timeliness with significant value is 0,002, financial distress has an effect on timeliness with significant value is 0,006, industry sector has not effect on timeliness with significant value is 0,337 and outsider ownership has an effect on timeliness with significant value is 0,003.
Keywords : Timeliness, Firm Size, Financial Distress, Industry Sector, Outsider Ownership
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