Septian, Nella (2021) Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan dan Debt to Equity Ratio terhadap Ketepatan Waktu dalam Pelaporan Keuangan pada Perusahaan Manufaktur. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to determine the effect of profitability, firm age, firm size and debt to equity ratio on timeliness in financial reporting in manufacturing companies. This research data comes from the financial statements of manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) with a time period of 2015-2020. This study uses purposive sampling in the selection of samples, namely with the criteria that have been determined by the examiner so as to produce 476 samples from manufacturing companies. The data analysis technique used in this research is logistic regression analysis technique. The results showed that firm age and firm size had an effect on timeliness in financial reporting in manufacturing companies, while profitability and debt to equity ratio had no effect on timeliness in financial reporting in manufacturing companies. Key words : timeliness in financial reporting, profitability, firm age, firm size, debt to equity ratio
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NELLA SEPTIAN |
| Date Deposited: | 11 Nov 2021 05:34 |
| Last Modified: | 11 Nov 2021 05:34 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8386 |
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