Pengaruh ukuran perusahaan, leverage, profitabilitas, Dan kepemilikan institusional terhadap ketepatan waktu pelaporan keuangan pada perusahaan jasa subsektor hotel, restoran, dan pariwisata Yang terdaftar di bursa efek indonesia Periode 2012-2016

Irazario, Inneztesya (2018) Pengaruh ukuran perusahaan, leverage, profitabilitas, Dan kepemilikan institusional terhadap ketepatan waktu pelaporan keuangan pada perusahaan jasa subsektor hotel, restoran, dan pariwisata Yang terdaftar di bursa efek indonesia Periode 2012-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is to determine whetherfirm size, leverage, profitability, and institutional ownership have an influence on timeliness of corporate financial reporting at sub-sector hotel, restaurant, and tourism 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 21hotel, restaurant, and tourism companies. This study uses secondary data in the form of audited financial report. Technique of analysis that used is logistic regression analysis. Research results showed that leverage had influence on timeliness of financial statements. While firm size, profitability, and institutional ownership had no effect on timeliness of financial statements. Keywords: Firm size, leverage, profitability, institutional ownership, 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 08:06
Last Modified: 10 Jan 2019 08:06
URI: http://eprints.perbanas.ac.id/id/eprint/3839

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