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Analisis Pengaruh Rasio Keuangan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
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Institusion
Universitas Katolik Musi Charitas
Author
Sari, Brigita Dewi Puspita
Subject
H Social Sciences (General) 
Datestamp
2022-01-17 04:34:07 
Abstract :
This study aimed to examine the effect of liquidity, profitability, solvency, and the size of the company to timeliness of financial reports. The population in this study were all companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling method. Samples obtained were as much 294 companies. The test results showed that the first hypothesis (H1) who stated that the positive effect of liquidity to timeliness of financial reports, was rejected. The second hypothesis (H2) which states that the positive effect on the profitability of timely submission of financial statements, was rejected. The third hypothesis (H3) which states that the solvency negatively affect the timeliness of financial reports, rejected. The fourth hypothesis (H4) who stated that the size of the company has positive influence on timeliness of financial statements, was rejected 
Institution Info

Universitas Katolik Musi Charitas