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FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI

Rochman, Dian Ainur (2013) FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research is to analyze factors that affect timeliness of financial statement on the infrastructure, utility, transportation sector listed in Indonesian Stock Exchange. The examined factors of this research are profitability, shareholder’s dispersion, operation of complexity, and reputation of public accountant as independent variables while timeliness as dependent variable. Sample of this research is 69 firms listed in Indonesia Stock Exchange period 2009-2011 that selected by using purposive sampling method. Technique of analysis for examining the hipótesis was logistic regresión at level significance 5%. The result of this research provides evidence that profitability have influence on timeliness of financial statement forwarding. However there is no evidence that shareholder’s dispersion, operation of complexity, reputation of public Accountant have influence on timeliness of financial statement forwarding.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Halimatus Zahroh
Date Deposited: 20 Jan 2015 06:31
Last Modified: 20 Jan 2015 06:31
URI : http://eprints.umm.ac.id/id/eprint/14929

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