Faktor-faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
Universitas Islam Riau
Author
Dismantoro, Risko
Subject
HF5601 Accounting
Datestamp
2022-02-23 04:18:53
Abstract :
This study aims to examine the effect of profitability, solvency, liquidity, Company size, company age and public ownership structure for timeliness financial reporting on property companies listed on the indonesian stock exchange period 2015-2016. The population in this study is a company engaged in the property sector listed on the Indonesia Stock Exchange in the 2013-2015 period, amounting to 49 companies. Sample taken by purposive sampling and obtained 36 companies. This research tool using logistic regression analysis. The results of this study indicate that solvency, liquidity, ownership structure public influence on the timeliness of financial reporting, while the profitability, company size and company age, have no effect on timeliness of reporting finance. The coefficient of determination is 0.281, which means only 28.1% accuracy the timing of delivery of financial reporting can be explained by variations in variables profitability, solvency, liquidity, company size, company age, and structure public ownership
This study aims to examine the effect of profitability, solvency, liquidity, Company size, company age and public ownership structure for timeliness financial reporting on property companies listed on the indonesian stock exchange period 2015-2016. The population in this study is a company engaged in the property sector listed on the Indonesia Stock Exchange in the 2013-2015 period, amounting to 49 companies. Sample taken by purposive sampling and obtained 36 companies. This research tool using logistic regression analysis. The results of this study indicate that solvency, liquidity, ownership structure public influence on the timeliness of financial reporting, while the profitability, company size and company age, have no effect on timeliness of reporting finance. The coefficient of determination is 0.281, which means only 28.1% accuracy the timing of delivery of financial reporting can be explained by variations in variables profitability, solvency, liquidity, company size, company age, and structure public ownership
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