PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Indah Suryani, - (2018) PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1410112030] [Ketua Penguji: Praptiningsih] [Penguji I: Dahlia Pinem] [Penguji II (Pembimbing): Akhmad Saebani]
Uncontrolled Keywords: Profitabilitas, Opini Auditor, Struktur Kepemilikan, Ketepatan Waktu Penyampaian Laporan Keuangan
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Velia Rahmadi
Date Deposited: 15 Nov 2019 06:19
Last Modified: 18 Apr 2022 06:12
URI: http://repository.upnvj.ac.id/id/eprint/1256

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