PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DI BURSA EFEK INDONESIA (BEI)

Fatiya Rahmah, . (2024) PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DI BURSA EFEK INDONESIA (BEI). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the influence of profitability, company age, and audit committee on the timeliness of financial reporting in the Indonesia Stock Exchange (IDX). The population of this study consists of consumer non-cyclical sector enterprises listed on the IDX during the 2021-2023 period. The sample was selected using purposive sampling, resulting in a total of 92 companies. Hypothesis testing was conducted using logistic regression analysis with SPSS version 30. The findings show that profitability has a positive effect on the timeliness of financial reporting, while company age and audit committee have no effect on the timeliness of financial reporting.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112040] [Pembimbing; Andy Setiawan] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: profitability, company age, audit committee, timeliness of financial reporting.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FATIYA RAHMAH
Date Deposited: 19 Feb 2025 00:40
Last Modified: 19 Feb 2025 00:40
URI: http://repository.upnvj.ac.id/id/eprint/34646

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