Pengaruh Profitabilitas, Struktur Kepemilikan, Ukuran Perusahaan dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Pertambangan di Bei

Rusady, Een (2018) Pengaruh Profitabilitas, Struktur Kepemilikan, Ukuran Perusahaan dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Pertambangan di Bei. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to analyze the influence of profitability, ownership structure, firm size and audit opinion on the timeliness of financial reporting on sector mining company listed on the Indonesia Stock Exchange in 2011 – 2013. The population of this research in sector mining listed on the Indonesia Stock Exchange period 2012-2016. The method to obtain the data is purposive sampling that is 12 companies in accordance with the criteria. The obtained data are analyze using multiple linear regression analysis. The analysis of the research shows a significant relationship and the positive influence of profitability, ownership structure, size company and auditor's opinion on the timeliness of financial reporting. The results showed that profitability, ownership structure and firm size significantly influence the timeliness of financial reporting. Audit opinion variables have no significant effect on the timeliness of financial reporting. Keyword : Profitability, ownership structure, firm size, and auditor’s opinion.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 15 Nov 2019 01:58
Last Modified: 15 Nov 2019 01:58
URI: http://eprints.perbanas.ac.id/id/eprint/5514

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