Pengaruh Konvergensi IFRS dan Foreign Ownership terhadap Ketepatan Waktu Pelaporan Keuangan

Permatasari, Dyah (2016) Pengaruh Konvergensi IFRS dan Foreign Ownership terhadap Ketepatan Waktu Pelaporan Keuangan. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to analyze and obtain empirical evidence about the effect of IFRS convergence and foreign ownership in Indonesian timeliness of financial reporting. This study differs from prior studies because the measurements of foreign ownership consider aspect of authenticity (genuine) of foreign investors. Apart from the two main variables, this study also examines the effect of several control variables such as profitability, financial leverage, size of public accounting firm, effectiveness of audit committee, proportion of independent commissioners and family control. In this study, timeliness of financial reporting is measured using scala variable by calculating the number of days from the end date of the company’s fiscal year to the date of submit financial reporting to the Indonesia Stock Exchange. Population of this study consist of listed companies in the periode 2009-2013. Sampling method is purposive sampling. The method of data analysis in this study is multiple regression analysis. The result of this study indicates that the convergence of IFRS dan foreign ownership has not significant and negative association with late filing. Other result shows that profitability, size of public accounting firm, and effectiveness of audit committee significantly influence late filing. Financial leverage, proportion of independent commissioners and family control do not significantly influence late filing.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Nanda Rahma Ananta
    Date Deposited: 31 Oct 2016 09:40
    Last Modified: 31 Oct 2016 09:40
    URI: https://eprints.uns.ac.id/id/eprint/27769

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