Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
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Institusion

Universitas Katolik Musi Charitas

Author

W., Yenny

Subject

H Social Sciences (General) 

Datestamp

2024-01-08 01:21:26 

Abstract :
This research aims to finding empirical evidence about influence factorson that timeliness of financial reporting or the manufacture firm listed in Indonesia Stock Exchange. The factors to be analysised in this research namely size, profitability (ROA), gearing ratio, public ownership, reputation (KAP), and auditor?s opinion. The samples of this research are 285 companies that were taken by purposive sampling method. Technique of analysis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that profitability (ROA), reputation KAP and auditor?s opinion significantly affect timeliness of financial reporting of the firm, whereas firm size, gearing ratio, and public ownership not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange. 

File :
EA-2014-101617-cover.pdf
EA-2014-101617-abstract.pdf
EA-2014-101617-complete.pdf
EA-2014-101617-summary_id.pdf
EA-2014-101617-tableofcontent.pdf
EA-2014-101617-chapter1.pdf
EA-2014-101617-chapter2.pdf
EA-2014-101617-chapter3.pdf
EA-2014-101617-chapter4.pdf
EA-2014-101617-conclusion.pdf
EA-2014-101617-reference.pdf
EA-2014-101617-attachment.pdf