FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
Journal Title: Akuntansi Dewantara - Year 2017, Vol 1, Issue 1
Abstract
The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting.
Authors and Affiliations
Dewi Utami, Yennisa Yennisa
Keywords
Related Articles
- EP ID EP286622
- DOI 10.29230/ad.v1i1.22
- Views 136
- Downloads 0
CONTINUOUS AUDIT: TANTANGAN DALAM IMPLEMENTASI
The Purpose of this study is to identify challanges and barriers for continuous audit implementation in various countries, this study is using literature study methodology to identify based on continuous audit implementa...
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax servic...
PENGARUH PENERBITAN DAN PENEBUSAN OBLIGASI TERHADAP KOEFISIEN RESPON LABA
This study aims to analyze the effect of bond issue and bond redemption as a proxy of default risk to earnings response coefficient. Earning response coefficient is a measure of abnormal return in response to unexpected...
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEH TATA KELOLA PERUSAHAAN
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating varia...
PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2011-2016
This study aims to determine (1) Influence of Economic Growth on capital expenditure in Special Province of Yogyakarta (2) Influence of General Allocation Fund to Capital Expenditure (3) Influence of Special Allocation F...