Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
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Institusion

Universitas Katolik Musi Charitas

Author

Irawan, Sherly Pratiwi

Subject

H Social Sciences (General) 

Datestamp

2019-06-12 03:39:31 

Abstract :
This study aims to examine the effect of profitability, leverage, firm size and auditor opinion on timeliness of financial statements. The population of this study were manufacturing company listed on the Indonesia Stock Exchange. Samples determined by using purposive sampling method. The samples obtained were as much 168 companies. Testing the hypothesis using logistic regression analysis method with the help of SPSS ver. 17.0. The test results showed that the first hypothesis (H1) which states that the profitability effect on the timeliness of financial statements, is acceptable. The second hypothesis (H2) stated that the leverage effect on the timeliness of financial statements, declined. The third hypothesis (H3) states that firm size effect the timeliness of financial statements, declined. The fourth hypothesis (H4), which states that the auditor opinion effect the timeliness of financial statements, declined. 

File :
EA-2013-091228-cover.pdf
EA-2013-091228-abstract.pdf
EA-2013-091228-complete.pdf
EA-2013-091228-summary_id.pdf
EA-2013-091228-tableofcontent.pdf
EA-2013-091228-chapter1.pdf
EA-2013-091228-chapter2.pdf
EA-2013-091228-chapter3.pdf
EA-2013-091228-chapter4.pdf
EA-2013-091228-conclusion.pdf
EA-2013-091228-reference.pdf
EA-2013-091228-attachment.pdf