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FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPAT WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2015-2017)

Jurnal Ilmiah Riset Akuntansi

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Title FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPAT WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2015-2017)
 
Creator Hasanah, Luluk Urifatun
Afifudin, Afifudin
Junaidi, Junaidi
 
Description ABSTRACTThis research aims to know empirical evidence as for factors influencingtimeliness of financial reporting of the manufacture firm listed in IndonesiaStock Exchange period of 2015 to 2017. The factor to be analysized in thisresearch namely profitability, size company, and auditor quality (PublicAccountant Office). The sampling method used purposive sampling with 22companies banking firm as the sample. Linear regression analysis is used asanalysis technique. The result of this research shows that profitability, firm size,auditor quality (Public Accountant Office) takes effect significantly on timelinessof financial reporting of the manufacture firm listed in Indonesia StockExchange.Keyword : timeliness, profitability, firm size, and auditor quality.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1358
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1358/1353
 
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