Faktor-Faktor yang Mempengaruhi Timeliness Reporting Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2013-2017

Gunawan, Izzan Akbar (2019) Faktor-Faktor yang Mempengaruhi Timeliness Reporting Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2013-2017. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The aim of this study is to find out the effects of profitability, leverage, size, audit opinion, liquidity, and ownership structure to the timeliness reporting in the mining companies listed in the Indonesia Stock Exchange in 2013-2017. This study uses quantitative as a method. The study used secondary data which obtained from www.idx.co.id. The analysis used in this study are statistic descriptive, logistic regression test model, test the suitability of the model, the magnitude influence of independent variable on the dependent variable, hypothesis testing, parameter estimation and interpretation. This study used 206 of mining companies listed in the Indonesia Stock Exchange during 2013-2017. The results of this study are: (1) Profitability has affects to timeliness reporting, (2) Leverage has not affects to timeliness reporting, (3) Size has not affects to timeliness reporting, (4) Audit opinion has affects to timeliness reporting, (5) Liquidity has not affects to timeliness reporting, (6) Ownership structure has not affects to timeliness reporting.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: IZZAN AKBAR FEBRILIAN GUNAWAN
Date Deposited: 12 Nov 2019 05:01
Last Modified: 14 Nov 2019 02:24
URI: http://eprints.perbanas.ac.id/id/eprint/5067

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