Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016

Yufli, Iebad (2018) Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The Timeliness of financial reporting is part of the decision of the investor in judging and making decisions, where the more timeliness of the company is judged to have good performance and relevant information. The purposive of this research is to examine the influence of firm size, reputation of Public Accountant Office, leverage and liquidity that effect to timeliness of financial reporting. The population of this research is all manufacturing company listed in Indonesia Stock Exchange, year 2013-2016. The method of sampling is the use of purposive sampling using SPSS software 22 version.The results of this research described that firm size, leverage, and liquiditydoes not influence to timeliness of financial reporting. Meanwhile, reputation of Public Accountant Office is take effect to timeliness of financial reporting. Keywords : Firm size, leverage, liquidity, reputation of KAP, timeliness of reporting.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 21 Nov 2019 08:37
Last Modified: 21 Nov 2019 08:37
URI: http://eprints.perbanas.ac.id/id/eprint/4356

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