OKTAVIANI, MELINDA AYU (2019) PENGARUH UKURAN PERUSAHAAN , UMUR PERUSAHAAN, PROFITABILITAS TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Perusahaan Property & Real Estate Yang Terdaftar Pada Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research was conducted to examine the effect of Company Size, Company Age, and Profitability on Timeliness reporting of financial statements. The purpose of this study was to determine and analyze the effect of Company Size, Company Age, and Profitability on Timeliness reporting the financial statements of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). Population in this research are Property and Real Estate companies listed in Indonesia Stock Exchange in 2015 - 2017. The sampling technique in this study is purposive sampling method. Based on the purposive sampling method, the samples obtained were 29 companies. Based on the results of this study indicate that the independent variables of Company Size, Company Age, and Profitability have no effect on the dependent variable Timeliness reporting of financial statements. Keywords: Company Size, Company Age, Profitability, Timeliness reporting of financial statements Penelitian ini dilakukan untuk menguji pengaruh Ukuran Perusahaan , Umur Perusahaan, dan Profitabilitas Terhadap Ketepatan waktu (Timeliness) pelaporan laporan keuangan. Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh Ukuran Perusahaan , Umur Perusahaan, dan Profitabilitas Terhadap Ketepatan Waktu (Timeliness) Pelaporan Laporan Keuangan perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 29 perusahaan. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel independen Ukuran Perusahaan, Umur Perusahaan, dan Profitabilitas tidak berpengaruh terhadap variabel dependen Ketepatan Waktu (Timeliness) Pelaporan Laporan Keuangan Kata kunci: Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Ketepatan Waktu (Timeliness) Pelaporan Laporan Keuangan.
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