Analisis Pengaruh Kinerja Keuangan dan Struktur Kepemilikan Terhadap Waktu Penyampaian Laporan Keungan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

SETYA NINGRUM PUTRI, VENNY and -, Dr. Triyono, M.Si (2018) Analisis Pengaruh Kinerja Keuangan dan Struktur Kepemilikan Terhadap Waktu Penyampaian Laporan Keungan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH SURAKARTA.

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Abstract

The purpose of this study is to analyze the influence of financial performance and ownership structure on the time of submission of financial statements of manufacturing companies listed on the Indonesia Stock Exchange of 2014-2016 period. Financial performance include liquidity, leverage and profitability. The ownership structure include managerial ownership and pubic ownership. The population of this research is a manufacturing companies listed on the Indonesia Stock Exchange of 2014-2016 period. Determination of the sample using purposive sampling method. Data used is secondary data media manufacturing companies in the form of financial statements of each year during 2014 to 2016 in order to obtain 117 sample. The study uses descriptive analysis and hypothesis testing using multiple regression using SPSS versi 16. Base on the hypothesis testing results show that leverage and profitability influence the time of submission of financial statements. likuidity, managerial ownership and public ownership does not influence the submission of financial report.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Timeliness, likuidity, leverage, profitability, managerial structure, and public structure.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: VENNY SETYA NINGRUM PUTRI
Date Deposited: 14 Aug 2018 06:46
Last Modified: 14 Aug 2018 06:48
URI: http://eprints.ums.ac.id/id/eprint/66178

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