Anshar, Wahyu (2021) Pengaruh Kepemilikan publik, Ukuran Perusahaan Kualitas Kap dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to examine the effect of public ownership, firm size, KAP quality and firm age on the timeliness of financial reporting. Timeliness of financial reporting (timeliness) is an important characteristic for financial statements. This is because timeliness has a direct effect on market reactions, the level of certainty and the quality of decisions made based on published information. In this study, the population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The analytical technique used in this research is Logistic Regression Analysis technique. The sampling technique used in this study is purposive sampling with a total of 270 manufacturing companies The results of this study indicate that public ownership affects the timeliness of financial reporting. Company size does not affect the timeliness of financial reporting. KAP quality does not affect the timeliness of financial reporting. Company age affects the timeliness of financial reporting
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | WAHYU ANSHAR |
| Date Deposited: | 02 Dec 2021 03:36 |
| Last Modified: | 02 Dec 2021 03:36 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8483 |
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