Determinasi Faktor-Faktor Waktu Penyampaian Pelaporan Keuangan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

Armanda, Musfarima Devi and , Drs. Suyatmin Waskito Adi, M.Si. (2018) Determinasi Faktor-Faktor Waktu Penyampaian Pelaporan Keuangan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The object of this study is to analyze the factor that influnce the timeliness of financial reports. Data from the study were obtained from the LQ45 company financial statements were taken from IDX fact book.The population of this study is the LQ45 enterprises for priods 2014-2016. The samples were selected by purposive sampling method. Data used is secondary data media manufacturing companies in the form of financial statements of each year during 2014 to 2016 ini order to obtain 91 sample. The study uses descriptive analysis and hypothesis testing using multiple regression using SPSS versi 16. Base on the hypothesis testing results show that size of company influence the timeliness of financial statement submission. Profitability, likuidity, leverage and audit opinion does not influence the timeliness of financial report.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Timeliness, profitability, likuidity, leverage, size of company, and audit opinion
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MUSFARIMA DEVI ARMANDA
Date Deposited: 14 Aug 2018 04:24
Last Modified: 14 Aug 2018 04:24
URI: http://eprints.ums.ac.id/id/eprint/66190

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