Siminati, Putri (2017) Pengaruh Solvabilitas, Kepemilikan Publik, dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Pertambangan. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Timeliness in submission of financial statements should also be taken to ensure that information required to be relevant and will provide benefits to users of financial statements before users lose the opportunity or ability to influence the decision to be taken. This study aimed to test the influence of solvency, public ownership, and the profitability towards the timeliness of the financial reporting. The population of this study was a mining company listed on the Indonesian Stock Exchange in 2012-2015. From the 43 listed companies, only 17 companies that meet the criteria of the study sample is multiplied by 4 years of the study period in order to obtain as many as 68 total samples. The sampling technique used purposive sampling. Sources of data obtained from www.idx.co.id in the form of secondary data. Analyzed data technique using binary logistic regression with SPSS 21. The results showed that the profitability influential the timeliness of financial reporting. Meanwhile, solvency and public ownership does not influential the timeliness of financial reporting. Keywords : Timeliness of financial reporting, solvency, public ownership, profitability
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 10 Jan 2020 02:57 |
| Last Modified: | 10 Jan 2020 02:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5926 |
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