Faktor-Faktor Yang Mempengaruhi Ketepatwaktuan Pelaporan Keuangan Bank Periode 2013-2015

Muzdalivah, Leila (2017) Faktor-Faktor Yang Mempengaruhi Ketepatwaktuan Pelaporan Keuangan Bank Periode 2013-2015. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to provide empirical evidence about the effect of the profitability, leverage, managerial ownership, dan audit opinion to the timeliness of financial reporting. The population of this research is bank listed in Indonesia Stock Exchange 2013-2015. The sampling technique used in this research was purposive sampling. There are 111 bank qualified as sample. The analysis technique used is logistic regression analysis. The result shows that variable of profitability has effect on timeliness of financial reporting. Leverage not effect on timeliness of financial reporting. Managerial ownership has effect on timeliness of financial reporting. And audit opinion not effect on timeliness of financial reporting. Keyword: timeliness of financial reporting, profitability, leverage, managerial ownership, and audit opinion

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 13 Jan 2020 08:46
Last Modified: 13 Jan 2020 08:46
URI: http://eprints.perbanas.ac.id/id/eprint/5991

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