Pengaruh Profitabilitas, Leverage Keuangan, Likuiditas, dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)

Prahasty, Risnanda Ajeng and , Fauzan, SE, MSi, Ak. (2022) Pengaruh Profitabilitas, Leverage Keuangan, Likuiditas, dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of profitability, financial leverage, liquidity, and company age on the timeliness of submitting financial reports to manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample in this study used 79 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling technique used purposive sampling method. These factors were then tested using logistic regression at a significance level of 5 percent. The results showed that profitability had an effect on the timeliness of submitting the financial statements of manufacturing companies. Meanwhile, financial leverage, liquidity, and company age have no effect on the timeliness of submitting the financial statements of manufacturing companies.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Profitability, Financial Leverage, Liquidity, Firm Age, Timeliness of Financial Reports
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RISNANDA AJENG PRAHASTY
Date Deposited: 18 Feb 2022 02:57
Last Modified: 18 Feb 2022 02:57
URI: http://eprints.ums.ac.id/id/eprint/97946

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