Pengaruh Kepemilikan Publik, Kualitas Kap Dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017

Maulana, Zulfikar (2019) Pengaruh Kepemilikan Publik, Kualitas Kap Dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017. Undergraduate thesis, STIEP Perbanas Surabaya.

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Abstract

Timeliness of financial reporting is a characteristic that is important to the financial statements. This is because the timing have direct effect on the market reaction, level of certainty and quality of decisions made based on the information published. This study aims to examine the effect public ownership, quality of kap and firm size on timeliness of financial reporting. In this study, the population used is the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis technique used in this study is the Logistic Regression Analysis technique. The results of this study indicate that company age have no effect on the timeliness of financial reporting. While the variables public ownership and quality of KAP has a significant effect on the timeliness of financial reporting. Keyword : Public Ownership, Quality of Kap, Company Age, Timeliness of 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: 11 Sep 2019 04:53
Last Modified: 11 Sep 2019 04:53
URI: http://eprints.perbanas.ac.id/id/eprint/4515

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