Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018

Cahyaningrum, Lisa (2019) Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

ABSTRACT In order to provide benefits to its users,the financial statement must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of managerial ownership, institutional ownership, audit opinion, audit tenure, financial distress and activity ratio on the timeliness of financial report publication of mining companies listed on the Indonesia Stock Exchange. This study use saturated sample as its sampling technique. Data analysis technique use is logistic regression with significance 5%. The test result indicated that managerial ownership, institutional ownership and activity ratio did not influence to timeliness of financial statement publication, meanwhile audit opinion, audit tenure and financial distress influence to timeliness of financial statement publication mining companies listed in Indonesia Stock Exchange period 2015-2018. Keywords: Timeliness, managerial ownership, institutional ownership, audit opinion, audit tenure, financial distress, activity ratio.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: LISA CAHYANINGRUM
Date Deposited: 21 Oct 2019 07:49
Last Modified: 21 Oct 2019 07:49
URI: http://eprints.perbanas.ac.id/id/eprint/4965

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