Pengaruh profitabilitas, likuiditas, kepemilikan manajerial, reputasi kap, dan umur perusahaan terhadap timeliness laporan keuangan pada perusahaan sektor pertambangan
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Rosalina, Ayu

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2019-01-07 07:33:35 

Abstract :
This study aims to determine the effect of profitability, liquidity, managerial ownership, reputation KAP, and age of company against timeliness financial statements in mining sector companies. This study uses financial ratios such as profitability ratios, liquidity ratios, managerial ownership ratios, and firm age ratios. KAP reputation is measured using dummy. The sample used is a mining sector company listed on the Indonesia Stock Exchange during 2012-2016. The method used is purposive sampling used as a method of determining the sample, so that obtained a sample of 170 companies. Data analysis technique used is logistic regression analysis. Based on the results of this study indicate that profitability affects timeliness, KAP reputation affects the timeliness, while liquidity, managerial ownership, and age of the company have no effect on timeliness. Keywords : profitability, liquidity, managerial ownership, reputation KAP, age of company, timeliness. 

File :
ARTIKEL ILMIAH.pdf
Cover.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
Lampiran.pdf