INDHAMA, ARETHUSA PUTRI (2016) FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aimed to analyze the factors that affect the timeliness in the delivery of financial reports on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population in this research is manufacturing companies listed in Indonesia Stock Exchange and comes from the Indonesian Capital Market Directory (ICMD) in 2012 until 2015. The number of manufacturing companies sampled in this study is the observation of 144 samples consisting of five sectors, namely food and beverage, tobacco manufacturing, textill mill products, cement, and automotive and alled products with the sampling method is purposive sampling. Data analysis technique used is the logistic regression analysis using SPSS version 22. Based on the analysis performed, the result that the variable return on assets, the size of the company and the audit opinion significantly influence timeliness of financial reports on manufacturing companies, while the debt to equity ratio does not effect on the timely submission of financial reports on manufacturing companies to the public. Keywords :Return on Assets, Debt to Equity Ratio, Company Size, Audit Opinion and 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: | 11 Jan 2018 06:55 |
| Last Modified: | 11 Jan 2018 06:55 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3121 |
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