DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN

ZAINULLA, ANDHIKA PRATAMA (2017) DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

In this study used a sample of the manufacturing industry due to development of the manufacturing industry is relatively better compared with four years ago, which only grew about 3%. The purpose of this study was to analyze the level of discipline or obedience manufacturing companies the timeliness of financial statements of companies in the Indonesia Stock Exchange, and to strengthen the empirical evidence on the factors of profitability, company size, debt to equity ratio, the age of the company influence the timeliness of finacial reporting. The sample use in this study were 148 companies listed in the Indonesia Stock Exchange which subsequently selected through purposive sampling method and found 30 companies in this first year. Tests in this study using logistic regression statistical test aims to test the hypothesis. The results of this study indicate that profitability does not affect the timeliness of financial reporting, debt to equity ratio affect the timeliness of financial reporting, company size affect the timeliness of financial reporting, the age of the company does not affect the timeliness of financial reporting.Based on this research can be concluded that of four independent variabels profitability, company size, debt to equity ratio, the age of the company only two variables that have a relationship of mutual relevance in influencing the timeliness of financial reporting which is a company size and debt to equity ratio. Keyword: Profitability, Company Size, Debt to Equity Ratio, the Age of the Company and 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: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 18 Aug 2017 03:29
Last Modified: 18 Aug 2017 03:29
URI: http://eprints.perbanas.ac.id/id/eprint/2677

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