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Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Ke Ojk Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014-2016

Yusuf, Rivaldai Aditya (2019) Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Ke Ojk Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014-2016. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this research is to analyze factors that affect timeliness of the Indonesian public company’s financial statement forwarding. The examined factors of this research are profitability, leverage, liquidity as independent variables while timeliness as dependent variable. The samples consistof 38 firms listed in Indonesian Stock Exchange (IDX) and sentthe reporton finance to Bapepam in the period years 2014-2016. The data thatwas used in this research was the secondary data and selected by using purposive sampling method. The analysis implement that was used was the analysis of logistic regression at level significance 0,05%. The result ofthis research provides evidence that profitability, have influence on by significance to timeliness of financial statement forwarding. However there is no evidence that liquidity, financial leverage, and auditor opinion have influence on timeliness of financial statement forwarding. Key words: timelines, profitability, Leverage, liquidity

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Dec 2019 02:26
Last Modified: 19 Dec 2019 02:26
URI: http://eprints.perbanas.ac.id/id/eprint/5728

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