Pengaruh Profitabilitas, Leverage, Kepemilikan Publik, Dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
Total View This Week0
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Lestyana
Subject
H Social Sciences (General)
Datestamp
2021-04-14 02:11:24
Abstract :
This research aims to know the effects of two or more variable that affect timeliness of financial reporting. The factors to be analyzed in this research are profitability, leverage, outsider ownership concentration (public), and public accountant firm?s reputation. This research carried out on manufacture comapnies listed on the Indonesia Stock Exchange from 2011-2013. Sample in this research is 258 firms that selected by using puposive sampling method. Data were analyzed using logistic regression at level significance 5%. Result of this research identify that leverage and public accountant firm?s reputation affect timeliness of financial reporting, whereas profitability and outsider ownership concentration (public) not have an affect to timeliness of financial reporting.
This research aims to know the effects of two or more variable that affect timeliness of financial reporting. The factors to be analyzed in this research are profitability, leverage, outsider ownership concentration (public), and public accountant firm?s reputation. This research carried out on manufacture comapnies listed on the Indonesia Stock Exchange from 2011-2013. Sample in this research is 258 firms that selected by using puposive sampling method. Data were analyzed using logistic regression at level significance 5%. Result of this research identify that leverage and public accountant firm?s reputation affect timeliness of financial reporting, whereas profitability and outsider ownership concentration (public) not have an affect to timeliness of financial reporting.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
