FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENYAJIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTARDI BEI

Astriani, Elis (2010) FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENYAJIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTARDI BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research has a purpose to testing the influenced profitability, liquidity, leverage, firm size, firm age, and shareholder’s dispersion on the presentation level of financial statement on firms listed in Indonesia Stock Exchange. This research have sample is 16 firms of LQ-45 listed in Indonesia Stock Exchange period 2006-2008. The selected sample method by using purposive sampling method. The technique of data analysis used in this research is using regression of multiple linear with SPSS version 14.00 for windows programe. Based on the result of the research and the result of data analysis, it can be seen that variable of firm size and shareholder’s dispersion have an affect on the presentation level of financial statement. While variable of profitability, liquidity, leverage, and firm age not have an affect on the presentation level of financial statement. A considerable part of firms have the presentation level of financial statement about three months, but there are two firms which lag (>90 days), that is Perusahaan Gas Negara Tbk and Telekomunikasi Indonesia Tbk.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 04 Apr 2012 02:52
Last Modified: 04 Apr 2012 02:52
URI: http://eprints.umm.ac.id/id/eprint/1801

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