Analisis Faktor-Faktor Yang Mempengaruhi Ketepatwaktuan Pelaporan Keuangan Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016

Jaya, Erda Prakoso and , Dr. Zulfikar, SE., M.Si (2018) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatwaktuan Pelaporan Keuangan Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) NASKAH PUBLIKASI.pdf Download (666kB)
	PDF (Halaman Depan) HALAMAN DEPAN.pdf Download (876kB)
	PDF (BAB I) BAB I .pdf Download (244kB)
	PDF (BAB II) BAB II.pdf Restricted to Repository staff only Download (156kB) | Request a copy
	PDF (BAB III) BAB III.pdf Restricted to Repository staff only Download (466kB) | Request a copy
	PDF (BAB IV) BAB IV.pdf Restricted to Repository staff only Download (305kB) | Request a copy
	PDF (BAB V) BAB V.pdf Restricted to Repository staff only Download (161kB) | Request a copy
	PDF (Daftar Pustaka) DAFTAR PUSTAKA.pdf Download (144kB)
	PDF (Lampiran) LAMPIRAN.pdf Restricted to Repository staff only Download (649kB) | Request a copy
	PDF (Pernyataan Publikasi Ilmiah) SURAT PERNYATAAN PUBLIKASI ILMIAH.pdf Restricted to Repository staff only Download (554kB) | Request a copy

Abstract

This study aims to analyze the factors that influence financial reporting timeliness. Factors that can affect financial reporting timelines include profitability, liquidity, solvency, ownership structure, and the reputation of a public accounting firm. The population in this study are infrastructure, utilities and transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016. The analytical method used is logistic regression analysis with a sample of 28 companies selected based on purposive sampling method for 3 periods. Based on the results of the analysis it can be concluded that solvency influences the timeliness of corporate financial reporting, while profitability, liquidity, firm size, and public accounting firm's reputation have no effect on the company's financial reporting timelines.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Ketepatwaktuan, profitabilitas, likuiditas, solvabilitas, ukuran perusahaan, reputasi kantor akuntan publik.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ERDA PRAKOSO JAYA
Date Deposited:	31 Oct 2018 07:46
Last Modified:	31 Oct 2018 07:46
URI:	http://eprints.ums.ac.id/id/eprint/67888

Actions (login required)

View Item