RAHMANINGTYAS, MIKYALA (2020) PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2016 – 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effect of company size, audit committee, and institutional ownership on timeliness. The population used in this study is manufacturing companies in the goods and consumption industry sub-sector which were listed on the Indonesia Stock Exchange during the 2016 - 2018 period. The sample in this study used a purposive sampling method, which is the number of companies sampled as many as 34 companies with observations over 3 years, so that a total of 102 companies were observed. While the data analysis method used is a logistic regression model. This research uses secondary data taken from the annual financial statements that have been audited. Based on the results of hypotheses that have been tested, it shows that company size, audit committee, and institutional ownership have a positive and not significant effect on the timeliness of financial statement submission. Keywords: Company Size, Audit Committee, Institutional Ownership, Timeliness of Submission of Financial Statements Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, komite audit, dan kepemilikan institusional terhadap ketepatan waktu penyampaian laporan keuangan. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur sub sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia selama Periode 2016 - 2018. Sampel dalam penelitian ini menggunakan metode purposive sampling, yaitu jumlah perusahaan yang dijadikan sampel sebanyak 34 perusahaan dengan pengamatan selama 3 tahun, sehingga total pengamatan sebanyak 102 perusahaan. Sedangkan metode analisis data yang digunakan adalah model regresi logistic. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan tahunan yang telah di audit. Berdasarkan hasil hipotesis yang telah di uji, menunjukkan bahwa ukuran perusahaan, komite audit, dan kepemilikan institusional berpengaruh positif dan tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kata kunci : Ukuran Perusahaan, Komite Audit, Kepemilikan Institusional, Ketepatan Waktu Penyampaian Laporan Keuangan.
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