ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

SUGIANTI, SUGIANTI (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tujuan penelitian ini yaitu menganalisis pengaruh variabel profitabilitas, likuiditas, leverage, kompleksitas operasi perusahaan, dan opini audit terhadap ketepatan waktu penyampaian laporan keuangan pada Bursa Efek Indonesia periode 2016-2018. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dan sampel penelitian ini adalah 80 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Analisis penelitian ini dilakukan dengan menggunakan analisis regresi logistik dan menggunakan software SPSS 21. Hasil penelitian ini menunjukkan bahwa profitabilitas dan opini audit memberikan pengaruh parsial yang signifikan positif terhadap ketepatan waktu pelaporan laporan keuangan, sementara likuiditas, leverage dan kompleksitas operasi perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan laporan keuangan. Kata Kunci: Ketepatan Waktu Pelaporan Keuangan, Profitabilitas, Likuiditas, Leverage, Kompleksitas Operasi Perusahaan, Opini Audit The purpose of this research is to analyze the effect of profitability, liquidity, leverage, complexity of operations of the company and audit opinion to timeliness of financial reporting which has been done by manufacture companies listed on Indonesia Stock Exchange on 2016-2018 periods. The sampling selection used by purposive sampling method and the sample of this research are 80 manufacture companies listed on Indonesia Stock Exchange in 2016-2018. This research analyzes performed using binary logistic regression and using software SPSS 21. The results show that Profitability and Audit Opinion affected timeliness of financial reporting while Liquidity, Leverage and complexity of operations of the company do not affected timeliness of financial reporting. Keyword: Profitability, Liquidity, Leverage, Complexity of Operations of the Company, Audit Opinion

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 060
NIM/NIDN Creators: 43212110105
Additional Information: Ketepatan Waktu Pelaporan Keuangan, Profitabilitas, Likuiditas, Leverage, Kompleksitas Operasi Perusahaan, Opini Audit
Subjects: 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 515 Analysis, Theory of Functions/Analisis, Teori Fungsi > 515.2 General Aspects of Analysis/Aspek Umum Analisis
700 Arts/Seni, Seni Rupa, Kesenian > 710 Civic and Lanscape Art/Seni Perkotaan dan Pertamanan > 715 Woody Plants in Lanscape Design/Teknik Pengaturan Pohon pada Desain Pertamanan > 715.2 General Aspects of Analysis/Aspek Umum Analisis
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Jan 2022 07:14
Last Modified: 03 Feb 2022 04:05
URI: http://repository.mercubuana.ac.id/id/eprint/54264

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