Pengaruh Rasio Keuangan, Ukuran Perusahaan, Kompleksitas Perusahaan, Umur Perusahaan, Kepemilikan Manajerial, Kepemilikan Publik, dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Parikesit, Dannar
Subject
H Social Sciences (General)
Datestamp
2024-02-07 01:59:08
Abstract :
The timeliness of submission of financial statements was an important thing, because information within it was indispensable to all of its users for taking decision. This research had purpose to test the influence of liquidity, profitability, company size, company complexity, company age, managerial ownership, public ownership, and reputation of public accountant towards timeliness of submission of financial statements. Data that used in this research is secondary data, it is the company's financial statements that listed in BEI. Objects that used in this research were all listed companies in BEI in 2008 ? 2011. Samples in this research selected by purposive sampling method. By using purposive sampling method, obtained sample size of 229 companies that match with the criteria each year, and total of 916 samples during the 4 years of research period. Data analysis has done with logistic regression. Res lt of the test that use the logistic regression find the empirical evidence that company size, company complexity, managerial ownership, and reputation of public accountant have influence on by significance towards timeliness of submission of financial statement, while variable liquidity, profitability, company age, and public ownership don?t have influence towards timeliness of submission of financial statements.
The timeliness of submission of financial statements was an important thing, because information within it was indispensable to all of its users for taking decision. This research had purpose to test the influence of liquidity, profitability, company size, company complexity, company age, managerial ownership, public ownership, and reputation of public accountant towards timeliness of submission of financial statements. Data that used in this research is secondary data, it is the company's financial statements that listed in BEI. Objects that used in this research were all listed companies in BEI in 2008 ? 2011. Samples in this research selected by purposive sampling method. By using purposive sampling method, obtained sample size of 229 companies that match with the criteria each year, and total of 916 samples during the 4 years of research period. Data analysis has done with logistic regression. Res lt of the test that use the logistic regression find the empirical evidence that company size, company complexity, managerial ownership, and reputation of public accountant have influence on by significance towards timeliness of submission of financial statement, while variable liquidity, profitability, company age, and public ownership don?t have influence towards timeliness of submission of financial statements.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
