Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan ke ojk Pada perusahaan pertambangan Yang terdaftar di bei Tahun 2014-2016

Syavira, Chindo Maydi (2018) Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan ke ojk Pada perusahaan pertambangan Yang terdaftar di bei Tahun 2014-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is to determine whether profitability, leverage, company size, liquidity, institutional ownership, and audit opinion have an influence on timeliness of corporate financial reporting at mining companies listed on the Indonesia Stock Exchange. The sample used in this study was determined by using census sampling. The number of the companies is 38 mining companies. This study uses secondary data in the form of audited financial report. Technique of analysis that used is logistic regression analysis. The result of the study shows that none of the variables affects the timeliness of the submission of financial reporting. Keywords: profitability, leverage, company size, liquidity, institutional ownership, and audit opinion and timeliness of corporate financial reporting

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 07:35
Last Modified: 10 Jan 2019 07:35
URI: http://eprints.perbanas.ac.id/id/eprint/3830

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