ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

LUTFIYAH, LUTFIYAH (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the manufacture firm listed in Indonesia Stock Exchange. The factors to be análysised in this research namely debt to equity ratio, profitability (ROA), ownership structure, quality of auditor (KAP), and auditor change. Sample of this research is 375 manufacture firms listed in Indonesia Stock Exchange period 2007-2009 that selected by using purposive sampling method.Technique of anáyisis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that debt to equity (DER), profitability (ROA) and ownership structure significantly affect timeliness of financial reporting of the firm, whereas, quality of auditor (KAP), and auditor change not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange. Key words : timeliness, debt to equity ratio (DER), profitability, ownership structure, quality of auditor (KAP), and auditor change

Item Type: Thesis (S1)
Call Number CD: FE/AK. 11 235
Call Number: SE/32/11/208
NIM/NIDN Creators: 43208120059
Uncontrolled Keywords: Ketepatan Pelaporan Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 30 Sep 2011 11:05
Last Modified: 09 Sep 2025 05:01
URI: http://repository.mercubuana.ac.id/id/eprint/19207

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