PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, JENIS INDUSTRI, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN TAHUN 2013-2015

PRADHANI, SINTA APRILLIA WIRA (2016) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, JENIS INDUSTRI, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN TAHUN 2013-2015. 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 and examine the effect of profitability, firm size, sector industry, and liquidity of the timeliness of financial statements on all firms listed in Indonesia Stock Exchange. Sample of this research are 483 firms listed in Indonesian Stock Exchange in the period 2013-2015. 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 and liquidity affect timeliness of financial reporting, whereas firm size and sector of industry do not affect timeliness of financial reporting of firms listed in Indonesian Stock Exchange. Keywords: timeliness, profitability, firm size, sector industry, and liquidity.

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: 04 Jul 2017 04:12
Last Modified: 04 Jul 2017 04:12
URI: http://eprints.perbanas.ac.id/id/eprint/1823

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