Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2013)

Oktahamikga, Ringo Hafiz and , Drs. Eko Sugiyanto, M.Si., (2017) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2013). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study examined the effect of timeliness finance report on Debt to Equity Ratio, Profitability, Company Size, Auditor Switching, Auditor Quality Indicators of financial performance Profitability were measuredby return on assets (ROA). The sample used 24 manufactur companies from a listed on the Indonesian Stock Exchange in period 2011-2013. The sample was determined using Puposive sampling method. The study used multipleregression analysis and processed using SPSS. The results showed that there was significant effect between proportion of quality auditor to timeliness finance report. However it was not found that debt to equity ratio, profitability, auditor switching and size company had an influence on timeliness finance report..

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: This study examined the effect of timeliness finance report on Debt to Equity Ratio, Profitability, Company Size, Auditor Switching, Auditor Quality Indicators of financial performance Profitability were measuredby return on assets (ROA). The sample used 24 manufactur companies from a listed on the Indonesian Stock Exchange in period 2011-2013. The sample was determined using Puposive sampling method. The study used multipleregression analysis and processed using SPSS. The results showed that there was significant effect between proportion of quality auditor to timeliness finance report. However it was not found that debt to equity ratio, profitability, auditor switching and size company had an influence on timeliness finance report..
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RINGO HAFIZ OKTAHAMIKGA
Date Deposited: 15 Aug 2017 06:10
Last Modified: 15 Aug 2017 06:10
URI: http://eprints.ums.ac.id/id/eprint/55573

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