DETAIL DOCUMENT
Pengaruh Ketepatan Waktu Pelaporan Keuangan Dan Tingkat Ketaatan Pengungkapan Wajib Terhadap Kualitas Informasi Laba Di Pasar Modal Indonesia
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Meti
Subject
H Social Sciences (General) 
Datestamp
2021-03-27 01:53:51 
Abstract :
This research aimed to examine the effect of timeliness of financial reporting and mandatory disclosure on earnings quality. The population in this study is the listing companies in IDX in 2012 and 2013. Samples determined by using purposive sampling. The samples obtained by 56 companies. Data analysis techniques in this research by using SPSS version 20. The method of analysis used in this research is multiple linear regression analysis. The result of this study shows that: (1) Timeliness of financial reporting do not influence on earnings quality, (2) Mandatory disclosures influence on earnings quality, (3) Timeliness of financial reporting and mandatory disclosure simultantly influence on earnings quality. 
Institution Info

Universitas Katolik Musi Charitas