ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TIMELINESS PUBLIKASI LAPORAN KEUANGAN PERIODE TAHUN 2009-2010 (STUDI EMPIRIS PADA EMITEN BURSA EFEK INDONESIA)

MARETA, SIGIT (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TIMELINESS PUBLIKASI LAPORAN KEUANGAN PERIODE TAHUN 2009-2010 (STUDI EMPIRIS PADA EMITEN BURSA EFEK INDONESIA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The purpose of this research is to analyze the factors that affect timeliness of the Indonesian public company’s financial statement. The examined factors of this research are profitability, liquidity, leverage, firms size, auditor opinion, reputation of public accountant, public accountant exchange, and management exchange as independent variables while timeliness as dependent variable. The Population of this research are all issuer at the Indonesian stock exchange that provides financial report on 2009 to 2010. The sample of this research are the company in the period that was late to publish financial report, so obtained 97 companies. The elected method of purposive sampling and regression analysis logistics are use for the election sample. The variable timing, reputation of public accountant (Big4), public accountant exchange, the auditors opinion, and the management exchange are the dummy variable and other variables (ROA, CR, and DER) measured by ratio. The result of this research provides evidence that profitability and auditor opinion have significance influence on timeliness of financial statement. However there is no evidence that liquidity, leverage, firms size, auditor opinion, reputation of public accountant, public accountant exchange, and management exchange have influence on timeliness of financial statement. Key words : timeliness, financial statement, profitability, liquidity, leverage, firms size, auditor opinion, reputation of public accountant, public accountant exchange, and management exchange. Penelitian ini bertujuan untuk menguji variabel-variabel yang diprediksi mempengaruhi ketepatan waktu penyampaian laporan keuangan perusahaan publik di Indonesia. Faktor-faktor yang diprediksi dapat mempengaruhi ketepatan waktu dalam penelitian ini adalah profitability, likuiditas, leverage, ukuran perusahaan, opini auditor, reputasi kantor akuntan (Big4), pergantian KAP, dan pergantian manajemen sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen. Populasi penelitian adalah semua emiten di Bursa Efek Indonesia yang menyampaikan laporan keuangan periode tahun 2009-2010. Sampel penelitian adalah perusahaan yang pada periode tersebut pernah terlambat mempublikasikan laporan keuangan, sehingga diperoleh sampel 97 perusahaan. Pemilihan sampel menggunakan metode perposive sampling dan analisis yangg digunakan adalah analisis regresi logistik. Variabel ketepatan waktu, reputasi kantor akuntan (Big4), pergantian KAP, opini auditor, dan pergantian manajemen diukur menggunakan dummy dan variabel lain seperti ROA, CR, dan DER diukur dengan menggunakan rasio. Hasil pengujian menunjukkan bahwa profitability dan opini audit berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Namun, tidak ditemukan bukti bahwa likuiditas, leverage, ukuran perusahaan, reputasi kantor akuntan (Big4), pergantian KAP dan pergantian manajemen berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Kata kunci : ketepatan waktu, laporan keuangan, profitability, likuiditas, leverage, ukuran perusahaan, opini auditor, reputasi kantor akuntan (Big4), pergantian KAP, dan pergantian manajemen.

Item Type: Thesis (S2)
Call Number CD: CDT-555-12-008
NIM/NIDN Creators: 55509110018
Uncontrolled Keywords: ketepatan waktu, laporan keuangan, profitability, likuiditas, leverage, ukuran perusahaan, opini auditor, reputasi kantor akuntan (Big4), pergantian KAP, dan pergantian manajemen.timeliness, financial statement, profitability, liquidity, leverage, firms size, auditor opinion, reputation of public accountant, public accountant exchange, and management exchange. auditing, tesis akuntansi, AUDT
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 29 Mar 2022 07:35
Last Modified: 27 Jul 2022 06:18
URI: http://repository.mercubuana.ac.id/id/eprint/59019

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