Faktor-Faktor dan Strategi yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (dengan Variabel ROA, CR, DAR, Reputasi KAP, dan Keberadaan Departemen Informasi)

Virginika, Ninda (2020) Faktor-Faktor dan Strategi yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (dengan Variabel ROA, CR, DAR, Reputasi KAP, dan Keberadaan Departemen Informasi). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The aim of this study is to analyze whether ROA, CR, DAR, KAP reputation,and the existence of an Information Department effect on the timeliness of financial reporting practices of manufacturing firms listed on BEI between the years 2015-2018. This research uses two models: model I and model II. Model I uses manufacturing firms data between the years of 2015-2018, meanwhile model II uses manufacturing firms data on the 2018. Independent variables on the model I are ROA, CR, DAR, KAP reputation. Indepedent variables on model II are ROA, CR, DAR, KAP reputation, the existence of an Information Department . On model I, 105 samples of firms are used, meanwhile model II uses 90 samples of firms. This research using binary logistic regression to analyze data. The findings show between the years 2015-2018, the ROA, CR, DAR have no effect on timeliness of financial reporting. Meanwhile, the KAP reputation effects on timeliness of financial reporting. Different result happens to the data of 2018, its reveals that ROA, CR, DAR, KAP reputation and the existence of an Information Department have no effect on timeliness of financial reporting.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number VIR f 6649/2020
Uncontrolled Keywords: ketepatan waktu, ROA, CR, DAR, KAP, departemen informasi
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Erin Triyana
Date Deposited: 08 Apr 2020 03:30
Last Modified: 08 Apr 2020 03:30
URI: http://repository.stieykpn.ac.id/id/eprint/814

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