YUNITASARI, DWI (2017) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TIMELINESS LAPORAN KEUANGAN PADA INDUSTRI BARANG KONSUMSI DI BEI PERIODE 2013–2015. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
In the Consumer Goods Industry sector index, there are five sub-sectors that include food and beverage sub-sector, sub-sector, non pharmaceutical sub-sector, sub-sector of cosmetics and household goods, household appliances sub-sector. The research looked at the effect of profitability, leverage, company size on timeliness of this research to collect data coming from secondary data is data in the form of financial statements of companies listed on the Stock Exchange for the period from 2013 to 2015.Data were collected using purposive sampling method with logistic regression method. The research sample consisted of 28 companies per year, the samples in the year 2013 to 2015 are 37 companies. The results of this study revealed that only profitability (ROA) which has an influence on timeliness of financial statements, while leverage (DER) and firm size (total assets) did not affect the timeliness of financial statements. For investors may consider indicators (ROA), it can be used by investors as a signal to get the maximum return Keywords: timeliness of financial statements, profitability, leverage, firm size.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2017 03:24 |
| Last Modified: | 19 Oct 2017 03:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2649 |
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