CD Skripsi

Pengaruh Ukuran Perusahaan dan Kepemilikan Pihak Eksternal terhadap Ketepatan Waktu Pelaporan Laporan Keuangan dengan Profitabilitas sebagai Variabel Moderasinya (Studi Empiris Perusahaan Sub- Sektor Makanan dan Minuman di BEI Tahun 2019-2021)

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This research aims to examine the influence of company size and external ownership on the timeliness of financial report reporting with profitability as the moderating variable. The population of this research is publicly traded manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the food and beverage sub-sector in the 2019-2021 period.
This research uses 30 companies listed on the Indonesia Stock Exchange as samples. The research sample was selected using the purposive sampling method. Data was obtained through data from the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research problems in both print and electronic media. The data analysis techniques used in this research are descriptive statistics and Partial Least Square (PLS) with the help of SmartPLS 3.0 software.
The research results show that company size and external ownership influence the timeliness of reporting financial statements. Likewise, profitability is able to moderate company size and external party ownership on the timeliness of reporting financial statements
Keywords: Company Size, External Ownership, Timeliness, Profitability

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124933

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

902124933

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

Vina

Versi lain/terkait

Lampiran Berkas

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