Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Real Estate dan Property

Wijayanti, Bintari Yeni (2020) Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Real Estate dan Property. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of profitability, leverage, company size, public ownership, and KAP size on the timeliness of financial reporting. The study was conducted on Real Estate and Property companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique uses purposive sampling method, the sampling method based on certain criteria with a total sample of 144 companies. The analytical model used in this research is Descriptive Analysis and Logistic Regression Analysis. The results showed that profitability does not affect the timeliness of financial reporting, leverage does not affect the timeliness of financial statement submission, company size influences the timeliness of financial reporting, Public Ownership influences the timeliness of financial reporting and KAP size does not affect the timeliness of financial reporting financial reporting time at Real Estate and Property companies on the Indonesia Stock Exchange. Keywords: Profitability, Leverage, Company Size, Public Ownership, KAP Size, Timeliness of Financial Reporting

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: BINTARI YENI WIJAYANTI
Date Deposited: 04 Sep 2020 02:44
Last Modified: 04 Sep 2020 02:44
URI: http://eprints.perbanas.ac.id/id/eprint/6952

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