FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPAT WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2015-2017)
Abstract
ABSTRACT
This research aims to know empirical evidence as for factors influencing
timeliness of financial reporting of the manufacture firm listed in Indonesia
Stock Exchange period of 2015 to 2017. The factor to be analysized in this
research namely profitability, size company, and auditor quality (Public
Accountant Office). The sampling method used purposive sampling with 22
companies banking firm as the sample. Linear regression analysis is used as
analysis technique. The result of this research shows that profitability, firm size,
auditor quality (Public Accountant Office) takes effect significantly on timeliness
of financial reporting of the manufacture firm listed in Indonesia Stock
Exchange.
Keyword : timeliness, profitability, firm size, and auditor quality.
This research aims to know empirical evidence as for factors influencing
timeliness of financial reporting of the manufacture firm listed in Indonesia
Stock Exchange period of 2015 to 2017. The factor to be analysized in this
research namely profitability, size company, and auditor quality (Public
Accountant Office). The sampling method used purposive sampling with 22
companies banking firm as the sample. Linear regression analysis is used as
analysis technique. The result of this research shows that profitability, firm size,
auditor quality (Public Accountant Office) takes effect significantly on timeliness
of financial reporting of the manufacture firm listed in Indonesia Stock
Exchange.
Keyword : timeliness, profitability, firm size, and auditor quality.
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