ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DALAM PELAPORAN KEUANGAN(Studi Empiris pada Perusahaan Construction di Bursa Efek Indonesia Periode Tahun 2008-2012)

DEVINA, FIDORA (2015) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DALAM PELAPORAN KEUANGAN(Studi Empiris pada Perusahaan Construction di Bursa Efek Indonesia Periode Tahun 2008-2012). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

The timeliness on organization’s financial reporting was an important thing,because information within it was indispensable to all of its users for taking decision. Aim of this research was to find any empirical evidences about variables that is influencing timeliness of food and beverages institution financial reporting, which is listed on Indonesia Stock Exchange.The purpose of this research is to analyze factors that affect timeliness of the Indonesian public company’s financial statement forwarding. The examined factors of this research are profitability, liquiditas, finance leverage, firm size and ownership structure as independent variables while timeliness as dependent variable. The samples consist of 35 firms listed in Indonesia Capital Market Directory (ICMD) and sent the report on finance to Bapepam in the period years 2008-2012.The data that was used in this research was the secondary data and selected by using purposive sampling method. The analysis implement that was used was the analysis of logistic regression at level significance 5%. The result of this research provides evidence that firm size, have influence on by significance to timeliness of financial statement forwarding. However there is no evidence thatprofitability, liquiditas, finance leverage and ownership structure financial leverage have influence on timeliness of financial statement forwarding. Keywords:timeliness, financial statementand firms size

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Dian Niko Putra
Date Deposited: 23 Jul 2016 08:09
Last Modified: 23 Jul 2016 08:09
URI: http://scholar.unand.ac.id/id/eprint/12364

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