Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Food And Beverages Yang Terdaftar Di Bei Periode 2012-2016

Auditha, Annisa (2018) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Food And Beverages Yang Terdaftar Di Bei Periode 2012-2016. Undergraduate thesis, STIE Perbanas Surabaya.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (1MB) | Preview
[img]
Preview
Text
COVER.pdf

Download (1MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (400kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (618kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (716kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (1MB)
[img]
Preview
Text
BAB V.pdf

Download (283kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (1MB)

Abstract

Timeliness of financial reporting is a very important thing because the timeliness in the delivery of financial statements can affect the benefits of information presented to users of financial statements in decision making. Factors used in this study are firm size, profitability, leverage, liquidity and firm age as an independent variable and timeliness of financial reporting as a dependent variable. The population used by the researcher is all food and beverages companies listed in Indonesia Stock Exchange which submit financial report for period 2012-2016. The sample of this study in the period that has been determined there are companies that do not report the financial statements so that obtained a sample of 60 companies. Sample selection using purposive sampling method and analysis used is logistic regression analysis. The results of this study proves that firm size, leverage, liquidity and firm age have no effect on the timeliness of financial reporting, while profitability affects the timeliness of financial reporting. Keywords : timeliness of financial reporting, firm size, profitability, leverage, liquidity, firm age

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: 31 Dec 2019 07:55
Last Modified: 31 Dec 2019 07:55
URI: http://eprints.perbanas.ac.id/id/eprint/5785

Actions (login required)

View Item View Item