OKTADIANA, APRIYANI (2020) PENGARUH KINERJA PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan TRADE, SERVICE AND INVESTMENT Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
The shareholders’ committee is being audited and reviewed on the profitability and leverage of its financial reporting through 2016-2018 period. To determine the outcome of the investigation, purposive sampling method will be used. As many as 87 different criteria will be sampled. Furthermore, independent variables will focus on the profitability and leverage aspect of the audit. The technical analysis will use the descriptive statistic and regression analysis logistic and program SPSS version 2.1. The result will show weather the profitability and leverage variables will have a positive effect towards the timely reporting of the of the financial reports. Also, the direct correlation between the timely reporting of the financial reports and the shareholders’ committee responsibility to report it timely. Keywords: Profitability, Leverage, Shareholders’ committee Audit towards timely report of the financial reports Penelitian ini bertujuan untuk mengkaji pengaruh Profitabilitas, Leverage, Kepemilikian Manajerial dan Frekuensi Rapat Komite Audit terhadap Ketepatan waktu penyampaian laporan keuangan selama periode 2016 – 2018. Metode penentuan sampel menggunakan purposive sampling. Sampel yang terpilih sebanyak 87 kriteria yang telah ditentukan. Adapun variabel independen dalam penelitian ini adalah Profitabilitas, Leverage, Kepemilikan Manajerial dan Frekeunsi Rapat Komite Audit. Sedangkan variabel dependen yaitu Ketepatan waktu penyampian laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi logistik menggunakan program SPSS versi 2.1. Hasil penelitian menunjukkan bahwa variabel Profitabilitas dan leverage berpengaruh positif signifikan terhadap ketepatan waktu penyampaian laporan keuangan. sedangkan untuk variabel Kepemilikan Manajerial dan Frekuensi rapat komite audit berpengaruh positif tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kata Kunci: Profitabilitas, Leverage, Kepemilikian Manajerial dan Frekuensi Rapat Komite Audit terhadap Ketepatan waktu penyampaian laporan keuangan.
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