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FAKTOR-FAKTOR YANG MEMPENGARUHI KETETAPAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BEI)

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ABSTRACT
The punctuality of company’s financial reporting is very important, since the information in the financial
statement is required by the users in the making of decision. The purpose of this research is to find out empirical
evidences about some factors which influence the punctuality of the submission of the financial statement of
manufacturing companies which are listed in Indonesia Stock Exchange (IDX). Some factors which are tested in
this research are profitability, leverage, liquidity, firm size, the reputation of public accountant office, and the
auditor opinion as the independent variables while the punctuality is used as the dependent variable. The data is
the secondary data that has been obtained by using purposive sampling method. The analysis instrument is
logistic regression analysis on significance level 5%. The numbers of companies that have been selected as
samples in this research are 96 companies with three years observation, so 288 observation objects have been
selected.

Keywords : Profitability, Leverage, Liquidity, Firm Size, Audit Opinion.

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Ketersediaan

1S142485

A14/485 Wid f - c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A14/485 Wid f -

Penerbit

New Delhi : ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A14/485

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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