Yunin, Qurrota (2018) Analisis faktor-faktor yang mempengaruhi ketepatan Waktu (timeliness) penyampaian laporan keuangan Pada perusahaan pertambangan yang Terdaftar di bursa efek indonesia. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Timeliness is the availability of information for decision makers regarding the financial position of a company. Timeliness is needed by every company and one way to measure the quality of financial statement submission is timeliness. This study aims to determine the effect of profitability, leverage, firm size, and the structure of public ownership of the timeliness of financial statement submission in mining companies in Indonesia Stock Exchange (IDX) 2012-2016. The purposive sampling method was used as the method of determining the sample, so that the sample of 180 companies were obtained. Data analysis technique used is logistic regression analysis technique. Based on the result of research indicate that profitability have positive and significant influence on the timeliness of financial report submission, while leverage, firm size and public ownership structure has no significant influence on timeliness of financial statement submission. Keywords: profitability, leverage, firm size, public ownership structure, timeliness.
| 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: | 09 Jan 2019 08:44 |
| Last Modified: | 09 Jan 2019 08:44 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3767 |
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