DETAIL DOCUMENT
Pengaruh Leverage Terhadap Keterlambatan Pelaporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Yessica
Subject
H Social Sciences (General) 
Datestamp
2018-04-25 10:26:35 
Abstract :
This study aims to determine whether the variable size of the company may moderate correlation between leverage agains the delay in financial reporting. The population in this study are all companies listed in Indonesia Stock Exchange in 2015. The sample was selected using purposive sampling and obtained a total of 33 companies. Data analysis technique used is a simple linear analysis and multiple linear analysis test Moderate Regression Analysis (MRA) with SPSS version 17.0. The results showed that the size of the company is not able to moderate the relationship between leverage agains delays in financial reporting. 
Institution Info

Universitas Katolik Musi Charitas