PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LEVERAGE TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014

RIZKI, ANNISA (2017) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LEVERAGE TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Financial reporting quality is important for interested parties because financial reporting includes financial information and other specific information that may influence the decision-making. The purposive of the research is to find out the effect of firm size, firm age and leverage on financial reporting quality in service companies registered in Indonesia Stock Exchange in the period of 2012- 2014. The method of data collection is using purposive sampling method, so that 162 sample will be acquired. This research measures the quality of financial reporting based on real earning management activity. Type of data is secondary data and the analysis of the data used in this research is multiple regression analysis. The result showed that firm size and leverage have a positif and significant effect on the quality of financial reporting while firm age has a positif effect but it does not have a significant effect on the quality of financial reporting. Keywords: financial reporting quality, firm size, firm age, leverage

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: 19 Oct 2017 09:49
Last Modified: 19 Oct 2017 09:49
URI: http://eprints.perbanas.ac.id/id/eprint/2751

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