PENGARUH KANDUNGAN LABA, FINANCIAL DISTRESS, DAN KEPEMILIKAN PUBLIK TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016
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Institusion
Universitas Katolik Musi Charitas
Author
., Liliani
Subject
H Social Sciences (General)
Datestamp
2022-05-09 10:11:49
Abstract :
This study aims to examine the effect of the content of profit, financial distress, and public ownership of the delay in the publication of financial statements. The population in this study is the company that delays the delay listed on the Indonesia Stock Exchange in 2013-2016. The sample is determined by using purposive sampling method, so that the research sample is 24 companies. Hypothesis testing using multiple regression analysis method with the help of SPSS ver program. 21. The results showed that the first hypothesis (H1) states that the profit content does not affect the delay in the publication of financial statements. The second hypothesis (H2) states that financial distress does not affect the delay in the publication of financial statements. The third hypothesis (H3) states that public ownership has no effect does not affect the delay in the publication of financial statements. Keywords: delays in publication of financial statements, profitability, financial distress, and public ownership
This study aims to examine the effect of the content of profit, financial distress, and public ownership of the delay in the publication of financial statements. The population in this study is the company that delays the delay listed on the Indonesia Stock Exchange in 2013-2016. The sample is determined by using purposive sampling method, so that the research sample is 24 companies. Hypothesis testing using multiple regression analysis method with the help of SPSS ver program. 21. The results showed that the first hypothesis (H1) states that the profit content does not affect the delay in the publication of financial statements. The second hypothesis (H2) states that financial distress does not affect the delay in the publication of financial statements. The third hypothesis (H3) states that public ownership has no effect does not affect the delay in the publication of financial statements. Keywords: delays in publication of financial statements, profitability, financial distress, and public ownership
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EA-2017-131042-cover.pdf
EA-2017-131042-abstract.pdf
EA-2017-131042-complete.pdf
EA-2017-131042-summary_id.pdf
EA-2017-131042-tableofcontent.pdf
EA-2017-131042-chapter1.pdf
EA-2017-131042-chapter2.pdf
EA-2017-131042-chapter3.pdf
EA-2017-131042-chapter4.pdf
EA-2017-131042-conclusion.pdf
EA-2017-131042-reference.pdf
EA-2017-131042-attachment.pdf
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