ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, VOLATILITAS PENJUALAN, DAN SIKLUS OPERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA

ARIESTA, KARINA VIRRISYA (2016) ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, VOLATILITAS PENJUALAN, DAN SIKLUS OPERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research is aimed to examine and find out empirical evidence of the influence of company size, profitability, liquidity, sales volatility, operating cycle on quality of financial statement. Samples used in this research are real estate and property companies listed in Indonesia Stock Exchange (BEI) during period 2012-2014. Total samples are 150 companies. The data are collected using purposive sampling method. The results showed that the operating cycle and significant negative effect on the quality of financial reporting. Meanwhile, company size, profitability, liquidity and sales volatility does not significantly influence the quality of financial statements. Keywords: Company Size, Profitability, Liquidity, Sales Volatility, Operating Cycle, Quality of Financial Statement

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: 27 Feb 2017 01:46
Last Modified: 27 Feb 2017 01:46
URI: http://eprints.perbanas.ac.id/id/eprint/576

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