Faktor-faktor yang mempengaruhi ketepatwaktuan penyampaian laporan keuangan ke otoritas jasa keuangan pada perusahaan perbankan Yang terdaftar di bei

Diantama, Reza Jifanda (2018) Faktor-faktor yang mempengaruhi ketepatwaktuan penyampaian laporan keuangan ke otoritas jasa keuangan pada perusahaan perbankan Yang terdaftar di bei. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research was conducted to find out the influence of the debt to equity ratio, profitability, size of firm, size of the public accountant, liquidity, and the structure of ownership in banking companies listed on the Indonesia stock exchange period 2012 until 2016. The data used in this research is secondary data, such as company annual reports. The number of companies that are researched as much as 42 banking company within 5 years, thus generating 210 samples. Sample selection certain criteria is to use or purposive sampling. Analysis techniques using logistic regression analysis. The results showed that the size of the public accountant to timeliness submission of the financial report of the banking company, while the debt to equity ratio, profitability, corporate size, liquidity, and structure ownership has no effect against the timeliness submission of the financial report of the banking company. Key words: timeliness, debt to equity ratio, profitability, size of the company. the size of the public accountant, liquidity, the structure of ownership.

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: 09 Jan 2019 07:29
Last Modified: 09 Jan 2019 07:29
URI: http://eprints.perbanas.ac.id/id/eprint/3783

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