FAJRI, RATU LARASATI (2017) PENGARUH PROFITABILITAS, LEVERAGE, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP LAMA WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Perusahaan Jasa Konstruksi yang Terdaftar di BEI periode 2012-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini dilakukan pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan untuk melihat adakah hubungan antara profitabilitas, leverage, dan reputasi KAP terhadap lama waktu penyampaian laporan keuangan. Purposive sampling digunakan sebagai metode pengambilan sampel dan didapatkan jumlah sampel sebanyak 12 perusahaan. Teknik analisis yang digunakan adalah analisis linear berganda. Hasil dari penelitian ini menunjukkan bahwa variabel DER secara signifikan berpengaruh pada lama waktu penyampaian laporan keuangan perusahan, sedangkan variable ROA dan reputasi KAP tidak berpengaruh signifikan.This research was conducted on a construction company listed in Indonesia Stock Exchange in 2012-2015. The study was conducted to see is there any influence between profitability, leverage, and the reputation of KAP to long time financial reporting. Purposive sampling was used as the sampling methods and obtained a total sample of 12 companies. The analysis technique used is multiple linear regression analysis. The results of this study shows that the variable DER significantly affect the length of time of the company's financial statements report, while the variable ROA and reputation KAP had no significant effect.
Item Type: | Thesis (S1) |
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Call Number CD: | FE/AK.17 229 |
NIM/NIDN Creators: | 43215110535 |
Uncontrolled Keywords: | profitabilitas, leverage, reputasi KAP, laporan keuangan |
Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Admin Perpus UMB |
Date Deposited: | 23 Mar 2017 12:32 |
Last Modified: | 18 Mar 2024 03:10 |
URI: | http://repository.mercubuana.ac.id/id/eprint/33664 |
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