Faktor - faktor yang mempengaruhi ketetapan waktu penyajian laporan keuangan perusahaan - perusahaan Manufaktur di Bursa Efek Indonesia

Asri, Monalisa (2010) Faktor - faktor yang mempengaruhi ketetapan waktu penyajian laporan keuangan perusahaan - perusahaan Manufaktur di Bursa Efek Indonesia. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This research has a purpose to provide empirical evident about factors that affect the finalization of the financial statement. The examined factors on this research are profitability, firm size, and firm age. The samples consist of 72 firms from 2007 and still listed. The statistic method used to test on the research hypothesis is multiple regression. The result show that factors that effect the finalization of the was about punctuality of income statements in the manufacture company. The purpose of this research is to know that punctuality of income statements can be influence with profitability and others variable. This research was using of the Regression linear. The result of this research will be showing that the profitability have an influence in the punctuality of income statements.

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