CD Skripsi

Pengaruh Mekanisme Good Coorporate Governance, Reputasi Kap, Ukuran Perusahaan Dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

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ABSTRACT
This study aims to determine the effect of the mechanism good coorporate governance, reputation of the cap, company size and audit opinion on the timely submission of financial statements. This research is a quantitative research using secondary data derived from financial statements.
The population in this study are all non-primary consumer sector companies listed on the Indonesia Stock Exchange for 2019-2021. The sample in this study was 80 companies studied for 3 years, so that the total sample was 240. The sample used in this study used thepurposive sampling, while the data processing method used in this study was logistic regression analysis using SPSS version 26 software to process the data.
The results showed that the audit committee variable had no significant effect on the timeliness of financial report submission. While the independent commissioner variables, KAP reputation, company size and audit opinion have a significant effect on the timeliness of submission of financial reports.
Keywords: Good coorporate governance, audit committee, independent commissioner, KAP reputation, company size, audit opinion, timely submission of financial reports.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113080

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902113080

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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