Pengaruh Profitabilitas, Likuiditas, Leverage, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
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Institusion

Universitas Katolik Musi Charitas

Author

Chandra, Fernandi

Subject

H Social Sciences (General) 

Datestamp

2024-01-08 01:21:10 

Abstract :
This study aims to predict the effect of profitability, liquidity, leverage, managerial ownership, institutional ownership of the timeliness of financial reports. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange. The sample set by using purposive sampling method. The study sample was obtained by 47 companies with an observation period of 3 years so that the number of samples to 141. Testing hypotheses using logistic regression analysis with SPSS version 22.0. The results that the first hypothesis ( H1 ) which states affect the profitability of timeliness of financial reports, accepted. The second hypothesis ( H2 ) stated liquidity affects the timeliness of financial reports, denied. The third hypothesis ( H3 ) that states the leverage effect on the timeliness of financial reports, denied. The fourth hypothesis ( H4 ) stating managerial ownership affect the timeliness of financial reports, the hypothesis is rejected and the fifth ( H5 ) states that institutional ownership affects the timeliness of financial reports, denied. 

File :
EA-2014-101608-cover.pdf
EA-2014-101608-abstract.pdf
EA-2014-101608-complete.pdf
EA-2014-101608-summary_id.pdf
EA-2014-101608-tableofcontent.pdf
EA-2014-101608-chapter1.pdf
EA-2014-101608-chapter2.pdf
EA-2014-101608-chapter3.pdf
EA-2014-101608-chapter4.pdf
EA-2014-101608-conclusion.pdf
EA-2014-101608-reference.pdf
EA-2014-101608-attachment.pdf