Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan

Candra, Yudas Tadius Andi (2013) Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal thesis, STIE YKPN.

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Abstract

The aim of this study is to examine the influence of corporate profitability, quality audit, the proportion of independent directors of the company, the existence of corporate audit committees, corporate managerial ownership, institutional ownership, corporate earnings, and corporate discretionary accruals to the company's financial reporting timeliness In order to collect data, this research use purposive sampling technique. The companies sample used in this research consisted of 560 manufacture companies which listing in the Indonesian Stock Exchange from 2007 until 2011 and included in ICMD from 2008 until 2012. The method used to test the hypothesis in this study is logistic regression analysis. Based on the results of logistic regression analysis, there are three hypotheses were accepted and five hypothesis are rejected. The accepted hypothesis were the second hypothesis (corporate earnings increase the probability of financial statements timeliness), the third hypothesis (audit quality firms increase the probability of financial statements timeliness), and the seventh hypothesis (institutional ownership of increase the probability of financial statements timeliness). While the rejected hypothesis were the first hypothesis (corporate profitability increase the probability of financial statements timeliness), the fourth hypothesis (proportion of independent commissioner increase the probability of financial statements timeliness), the fifth hypothesis (audit committee of the company increase the probability of financial statements timeliness), the sixth hypothesis (corporate managerial ownership increase the probability of financial statements timeliness) and eighth hypothesis (corporate discretionary accruals reduce the probability of financial statements timeliness).

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number AND f 254/2013
Uncontrolled Keywords: timeliness, profitability, audit quality, independent directors, ownership, and discretionary accruals
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 31 Jul 2019 02:10
Last Modified: 31 Jul 2019 02:10
URI: http://repository.stieykpn.ac.id/id/eprint/465

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