Pengaruh faktor-faktor non finansial dan Finansial terhadap ketepatwaktuan Penyampaian laporan keuangan

Aula, Fatikhatul (2018) Pengaruh faktor-faktor non finansial dan Finansial terhadap ketepatwaktuan Penyampaian laporan keuangan. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Timeliness is the availability of information for decision makers at the right time so that it can influence to the stakeholders’s decisions. The aim of this study is to examine the effect of non financial and financial factors toward the timeliness of financial reporting. The population of this study are manufacturing companies that listed in the Indonesia Stock Exchange 2012-2016. Purposive sampling method is used as a method of sampling, in order to obtain a sample of 243 companies. The data processing used SPSS version 23 with descriptive analysis and multiple linear regression. Based on the results of this study, it showed that independent board of commissioners and profitability have a significant impact on the timeliness of financial reporting. While public ownership, institusional ownership, audit tenure, leverage, and firm size do not have a significant effect on the timeliness of financial reporting. Key words : public ownership, institusional ownership, independent board of commissioners, audit tenure, profitability, leverage, firm size and timeliness of financial reporting

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Lecturer
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 07 Jan 2019 03:01
Last Modified: 07 Jan 2019 03:01
URI: http://eprints.perbanas.ac.id/id/eprint/3733

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