Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu (Timeliness) Pelaporan Keuangan Publikasi Perusahaan Yang Terdaftar Di BEI Periode 2014-2018

Zulaikah, Zulaikah and , Nur Achmad, S.E., M.Si. (2020) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu (Timeliness) Pelaporan Keuangan Publikasi Perusahaan Yang Terdaftar Di BEI Periode 2014-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The objective to be achieved by conducting this research is to know the Analysis of Factors Affecting the Timeliness of Financial Reports of Publication of Companies Registered in BEI 2014-2018 Period. The population in this study were 20 agricultural sector companies listed on the IDX , while the sample in this study was to use the purposive sampling method during the observation period so that the sample number of 85 observations was obtained. Based on the results of an analysis of factors that affect the timeliness of the financial reporting of publications listed on the Indonesia Stock Exchange as follows: Liquidity partially has a significant positive effect on the timeliness of financial reporting. Leverage partially has a significant positive effect on the timeliness of financial reporting. Profitability is not a partially significant positive effect on the timeliness of financial reporting. The size of the company partially has a significant positive effect on the timeliness of financial reporting of agricultural sector companies listed on the IDX. Liquidity, Leverage, Profitability, and Firm Size simultaneously affect the timelines of the financial reporting of agricultural sector companies listed on the IDX

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan, Ketepatan Waktu
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	ZULAIKAH
Date Deposited:	10 Jul 2020 02:29
Last Modified:	10 Jul 2020 02:29
URI:	http://eprints.ums.ac.id/id/eprint/83163

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