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PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL PERUSAHAAN TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN JASA YANG TERDAFTAR DI BEI TAHUN 2014-2016

Usada, Bella Connita (2018) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL PERUSAHAAN TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN JASA YANG TERDAFTAR DI BEI TAHUN 2014-2016. Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of the study was to analyze the influence of company size, existence, and institutional ownership structure towards company listed in Indonesian Stock Exchange during 2014-2016. This study applied associative approach and the data were obtained from official website of IDX. Then, the data were analyzed by using descriptive statistics and correlation test analysis. The results of the study showed that company size positively influenced punctuality of financial report publication. However, company existence and institutional ownership structure did not influence punctuality of financial report publication. It occurred due to the greater company size, the more company’s substantiation needed which lead to less materiality audit.

Item Type: Thesis (Bachelors Degree (S1))
Student ID: 201410170311231
Keywords: punctuality of financial report publication, company size, existence, institutional ownership structure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: CKO Repository
Date Deposited: 02 Nov 2018 07:06
Last Modified: 02 Nov 2018 07:06
URI : http://eprints.umm.ac.id/id/eprint/39144

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