CD-ROM

Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di BEI (CD)

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The purpose of this research is to analyze factors that affect timeliness on manufacture companies in Indonesian. The examined factors of thir research are firm’s size, profitability, public ownership, extraordinary items and/or contingencies, auditor’s reputation, and firm’s operation of complexity.
The sample consist of 219 firms listed in Indonesian Stock Exchange (IDX) and report their financial statements to Bapepam for the year 2010-2012. The data that was used in this research is secondary data and selected by using purposive sampling method. The analysis’ technique that was used is logistic regression at level significance 5%.
The result of this research provides evidence that public ownership and firm’s operation of complexity have influence on timeliness of financial statement reporting. However there is no empirical evidence that show firm size, profitability, extraordinary items and/or contingencies, auditor’s reputation have influenced on timeliness of financial statement reporting.

Key words : timeliness, financial statement, firm size, profitability, public ownership, extraordinary items and/or contingencies, auditor’s reputation, and firm’s operation of complexity.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

007 AKT2014 APR a

Penerbit

Malang, Jatim : Fakultas Ekonomi Universitas Merdeka Malang., 2014

Deskripsi Fisik

974 KB. ; MS Word File

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

007 AKT2014

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FINANCIAL STATEMENT
Firm Size
TIMELINESS

Info Detail Spesifik

Bibliografi: hal. 76

Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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