Image of Pengaruh Profitabilitas, Leverage, Kepemilikan Asing, Risiko Keuangan Dan Tax Avoidance Terhadap Timeliness Pelaporan Keuangan (Studi Pada Perusahaan Jasa Non Keuangan Yang Terdaftar Di Bei Periode 2018-2020)
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CD Skripsi

Pengaruh Profitabilitas, Leverage, Kepemilikan Asing, Risiko Keuangan Dan Tax Avoidance Terhadap Timeliness Pelaporan Keuangan (Studi Pada Perusahaan Jasa Non Keuangan Yang Terdaftar Di Bei Periode 2018-2020)

ABSTRACT
Timeliness is the information available to decision makers before they lose their capacity to influence decisions. This study aims to examine the effect of profitability, leverage, foreign ownership, financial risk and tax avoidance on the timeliness of financial statements. The population in this study are all non-financial service companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection in this study used purposive sampling method. The sample selected in this study were 80 companies and were selected based on predetermined criteria. The data analysis method used in this study is logistic regression analysis. The results showed that profitability, leverage, foreign ownership, financial risk had a significant effect on the timeliness of financial statements. Meanwhile, tax avoidance has no significant effect on timeliness.
Keywords: Profitability, leverage, foreign ownership, financial risk, tax avoidance, timeliness

Ketersediaan
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Perpustakaan Universitas Riau 1802111602
1802111602
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802111602
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802111602
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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