PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN

WIJAYANTI, NGESTIANA (2009) PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Factors affecting the financial reporting timeliness are examined by previous researchers. This study aims to reexamine the previous research using such independent variables as company profitability, company age, company size and outsider ownership. Profitability proxies by return on asset, company age proxies by fist issue in Indonesia Stock Exchange, company size proxies by natural logaritma total asset and outsider ownership proxies by prosentase the biggest stock on public. Financial reporting timeliness proxies by dummy's variable where 1 if company has financial report timeliness and 0 if otherwise. Population of this research is company in indeks LQ 45 at Indonesia Stock Exchange in 2004, 2005, 2006 and 2007 with 128 company as sample. Sample taken by purposive sampling methods. Data that use in this research provide by audited financial report that publish in www.idx.co.id logistic regression use to test hypothesis. Result of this research show that 1) profitability had significant on financial reporting timeliness, 2 ) company age had significant on financial reporting timeliness, 3 ) company size had significant on financial reporting timeliness, and 4) outsider ownership had significant on financial reporting timeliness. Keywords : profitability, company age, company size, outsider ownership, and financial reporting timeliness.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    L Education > L Education (General)
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Athiyah
    Date Deposited: 12 Jul 2013 00:18
    Last Modified: 12 Jul 2013 00:18
    URI: https://eprints.uns.ac.id/id/eprint/2241

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