Pengaruh profitabilitas, leverage, solvabilitas dan Umur perusahaan terhadapketepatan waktu Pelaporan keuangan perusahaan Manufaktur di bursa efek Indonesia tahun 2014-2016

Bramasti, Oktavina Setia (2018) Pengaruh profitabilitas, leverage, solvabilitas dan Umur perusahaan terhadapketepatan waktu Pelaporan keuangan perusahaan Manufaktur di bursa efek Indonesia tahun 2014-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Timeliness of financial reporting is a very important for the company. Because the financial information contained in the financial statements very helpful for investors and decision making. The examined factors of this research are profitability, leverage, solvability and firm age as independent variables while timeliness as dependent variables. The population of this research are all manufacturing companies in Indonesia Stock Exchange that provides financial report for the period 2014-2016. The sampel of this research is chosen by purposive sampling method so obtained 300 companies. Data analysis used is logistic regression analysis. The result of this research proves that profitability and solvability affect the timeliness of financial reporting, while the leverage and firm age of the company have no effect on the timeliness of financial reporting. Keywords: Timelines of financial reporting, profitability, leverage, solvability and Firm Age

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: 10 Jan 2019 01:48
Last Modified: 10 Jan 2019 01:48
URI: http://eprints.perbanas.ac.id/id/eprint/3800

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