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Faktor Faktor yang Berpengaruh pada Ketepatan Waktu Penyampaian Laporan Keuangan

Fitrawan, Muhammad Hussain (2020) Faktor Faktor yang Berpengaruh pada Ketepatan Waktu Penyampaian Laporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf
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BAB I.pdf

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Abstract

Timeliness is the availability of information to decision makers when needed before the information loses its ability to influence a decision. This study aims to determine the factors that influence the timeliness of financial report submission, namely profitability, solvency, liquidity, earnings management, auditor quality, and institutional ownership by using control variables of company age and company size. The population in this study were publicly traded companies listed on the Indonesia Stock Exchange for the period 2016 to 2018. Purposive sampling sampling technique and obtained as many as 40 companies that were included with a period of 3 years so that 120 samples were obtained as research. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression, and hypothesis testing using IBM SPSS 26 software. Based on the analysis results show that solvency, liquidity, earnings management, and institutional ownership have no effect on accuracy. time to submit financial statements. Meanwhile, the profitability and quality of the auditors indicate that these two variables have an effect on the timeliness of the submission of financial reports.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: MUHAMMAD HUSSAIN FITRAWAN
Date Deposited: 24 May 2021 06:25
Last Modified: 24 May 2021 06:25
URI: http://eprints.perbanas.ac.id/id/eprint/7752

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