FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014

PUTRI, DWI MARTSITTA ARIANI (2016) FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Relevant is one of qualitative characteristics of financial statements. The constraint of relevant information is timeliness. Although there are regulations regarding the timeliness, there are still a few firms that do not provide the financial statements timely. This research aims to know the factors that affect timeliness of financial reporting on the manufacturing firms listed in Indonesia Stock Exchange. The examined factors of this research are profitability, liquidity, size of public accounting firm, and firm size. The sample of this research is 288 manufacture firms listed in Indonesian Stock Exchange in the period 2012-2014. The data that was used in this research was secondary data and sample selection using purposive sampling method. Technique of data analysis used is logistic regression. The result of this research shows that profitability, size of public accounting firm, and firm size affect timeliness of financial reporting, whereas liquidity do not affect timeliness of financial reporting of manufacturing firms listed in Indonesian Stock Exchange. Keywords: timeliness, profitability, liquidity, size of public accounting firm, and firm size.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jul 2017 04:23
Last Modified: 05 Jul 2017 04:23
URI: http://eprints.perbanas.ac.id/id/eprint/1691

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