NURMATIKA, IKA (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SERTA DAMPAK ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the factors that affect the timeliness of financial reporting and the impact of asymmetry on the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2008-2010. Factors tested in this study namely profitability (ROA), liquidity (CR), leverage kuangan (DER), firm size (TA), a public accounting firm's reputation (KAP), the auditor opinion (OA), and asymmetry of information. Samples from this study using 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) and submit financial statements to Bapepam in the period 2008-2010. The data used in this study is secondary data and sample selection by using simple random sampling method. These factors were then tested using logistic regression and dummy regression at a significance level of 5%. The study identified that the model of a company's profitability and size significantly affect the timeliness of financial reporting, while the liquidity, financial leverage, public accounting firm's reputation, and auditor's opinion has no effect on the timeliness of financial reporting and information asymmetry model 2 does not affect the timely submission of financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX)
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 12 014 |
| Call Number: | SE/32/12/014 |
| NIM/NIDN Creators: | 43208010035 |
| Uncontrolled Keywords: | Profitability, liquidity, financial leverage, firm size, the reputation of public accounting firms, |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 08 Mar 2012 12:01 |
| Last Modified: | 02 Dec 2025 07:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/20332 |
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