Solihan Suharmodho, . (2016) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to examine the effect of variable profitability, firm size, Leverage and audit opinion on the timeliness of financial reports on manufacturing companies in Indonesia Stock Exchange (BEI) in the period 2013-2014. Independent variables used in this study is profitability, firm size, Leverage and audit opinion. The dependent variable used in this study is the accuracy of time. The population in this study a number of 144 manufacturing companies listed in Indonesia Stock Exchange period (BEI) 2013-2014 selected by using purposive sampling method. Data obtained from the company's financial statements are published. obtained a total sample of 84 companies. The data used in this research is secondary data. The analysis technique used is logistic regression. At the 5% significance level. The results showed that profitability, firm size, Leverage and simultaneously audit opinion does not significantly influence the timeliness of financial reports. Partially the result of profitability, firm size, Leverage and audit opinion does not significantly influence the timeliness of financial reports.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1010112161] [Penguji II (Pembimbing) : Noegrahini Lastiningsih] [Penguji I : Dahlia Pinem] [Ketua Penguji : Akhmad Saebani] |
| Uncontrolled Keywords: | Profitability, Company Size, Leverage and Opinion Audit Report on the Financial Timeliness |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 27 Jun 2024 06:44 |
| Last Modified: | 27 Jun 2024 06:44 |
| URI: | http://repository.upnvj.ac.id/id/eprint/30333 |
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