Faktor-Faktor yang Mempengaruhi ketepatan waktu Penyampaian Laporan Keuangan (Studi Empiris pada Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018)

Racmawati, Zakina Resisonia (2020) Faktor-Faktor yang Mempengaruhi ketepatan waktu Penyampaian Laporan Keuangan (Studi Empiris pada Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This reserach aims to determine the factors which were affecting timeliness financial statements in manufacture companies listed in Indonesian Stock Exchange. The examined factors of this research are liquidity, profitability, leverage, company size, auditor’s opinion, dan reputation of public accountant as the independent variables while the timeliness financial statements as the dependent variables. The population used as objects in this study are manufacture companies listed in Indonesian Stock Exchange in the period 2015-2018. The number of companies sampled in this study was as much 108 companies listed in Indonesian Stock Exchange. The data that was used in this research was secondary data and the sample of this study has been obtained by using purposive sampling method. The partial hypothesis test results show that liquidity effects on the timeliness of financial statements, profitability, leverage, company size, auditor’s opinion has no effects on the timeliness of financial statements, reputation of public accountant has no effects on the timeliness of financial statements.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RAC f 6820/2020
Uncontrolled Keywords: liquidity, profitability, leverage, company size, auditor’s opinion, dan reputation of public accountant, timeliness.
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 16 Apr 2021 08:08
Last Modified: 16 Apr 2021 08:08
URI: http://repository.stieykpn.ac.id/id/eprint/1059

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