Sahputra, Randiva Eka (2020) FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini mengujiOpengaruh profitabilitas,olikuiditas,aleverage, reputasi KAP, ukuran perusahaanodan opini auditor terhadapoketepatan waktu pelaporan keuanganopada perusahaan manufaktur yang terdaftar di BEIiperiode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan yangoterdaftar di Bursa EfekoIndonesia pada tahun 2016 sampai dengan tahun 2018. Pemilihan sampel menggunakanometode purposiveosampling dan diodapatkan 425 sampel. Hasilopenelitian menunjukanobahwa likuiditas berpengaruhopositif signifikan terhadap ketepatan waktuopelaporan keuangan. Sedangkan profitabilitas,oleverage, reputasi KAP,oukuran perusahaan dan opini auditorotidak berpengaruh terhadap ketepatanowaktu pelaporan keuangan. This study examines the effect of profitability, liquidity, leverage,ireputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2016-2018. Population in this researchais all companies listed on the IndonesiaaStock Exchange from 2016 to 2018. Sampel of selection using purposive sampling method and totallyoobtained a 148 sample. The test result show liquidity has a significant positife effect on the timeliness. Where a profitability, leverage, reputation auditor firm size and auditor opinion do not effect the timeliness.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2103 NIM.16.05.52.0173 |
| Uncontrolled Keywords: | Kata Kunci: Ketepatan waktu pelaporan keuangan, profitabilitas, likuiditas, leverage, reputasi KAP, ukuran perusahaan dan opini auditor. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | F Fahmi |
| Date Deposited: | 06 May 2020 03:49 |
| Last Modified: | 06 May 2020 03:49 |
| URI: | http://eprints.unisbank.ac.id/id/eprint/6662 |
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