Shinta, Dyah Wara (2017) Pengaruh Board Characteristics, Ukuran Perusahaan, dan Rasio Keuangan Terhadap Ketepatwaktuan Pelaporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to determine the influence of independent commissioner, commissioner size, company size, leverage, and profitability to the timeliness of financial reporting. Dependent variable used in this study is timeliness of financial reporting while independent variables are independent commissioner, commissioner size, company size, leverage, and profitability. Mining companies listed on Indonesia Stock Exchange (IDX) in the period 2011-2015 are used as population. By using purposive sampling technique the obtained as many as 73 sample from 18 mining companies in 2011-2015. This study used multiple regression analysis as technique analysis. Results of this study indicate that the average timeliness of financial reporting happens is 88 days. In addition, the variables that affect the timeliness of financial reporting are commissioner size and profitability. While independent commissioner, company size, and leverage did not have any impact to the timeliness of financial reporting. Keywords: timeliness of financial reporting, commissioner independent, commissioner size, company size, leverage, profitability
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 15 Jan 2020 05:00 |
| Last Modified: | 15 Jan 2020 05:00 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6107 |
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