Muhammad Rafli Antariksa Ali, . (2022) KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN DALAM SITUASI PANDEMI COVID-19. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effect of company size, financial distress, institutional ownership and audit committee on the timeliness of financial reporting. This study uses a sample, namely property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 201 samples. The data analysis technique used in this study uses logistic regression with results showing that company size, institutional ownership and audit committee do not have a positive effect on the timeliness of financial reporting. While the financial distress variable does not have a negative effect on the timeliness of financial reporting.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | (No Panggil: 1810112018) (Pembimbing: Anita Nopiyanti) (Ketua Penguji: Ratna Hindria Dyah Pita Sari) (Penguji 1: Ranti Nugraheni) |
| Uncontrolled Keywords: | Company Size; Financial Distress; Institutional Ownership; Audit Committee; Timeliness 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: | Muhammad Rafli Antariksa Ali |
| Date Deposited: | 08 Aug 2022 06:21 |
| Last Modified: | 08 Aug 2022 06:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18954 |
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