Analisis Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Tahun Sebelum Dan Dengan Dampak Krisis Ekonomi Global (Studi Empiris Pada Perusahaan Manufaktur Di BEI Tahun 2007 Dan 2008)

Santoso, Gilang Adiwijaya Budi (2011) Analisis Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Tahun Sebelum Dan Dengan Dampak Krisis Ekonomi Global (Studi Empiris Pada Perusahaan Manufaktur Di BEI Tahun 2007 Dan 2008). S1 thesis, STIE Indonesia Banking School.

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Abstract

iv ABSTRACT On time company’s financial report forwarding is an important problem in the stock exchange market. BAPEPAMLK as a regulator of capital market stated BAPEPAMLK Decision Number X.K.2, X.K.6, X.K.7 specifying deadline of financial statement forwarding is 90 day after the year end of previous year. The aim of this research is to know factors that influencing the company’s financial report forwarding. Sample of this research is 137 manufacturing firm that listed at BEI in the year 2007 and 139 manufacturing firm that listed at BEI in the year 2008. Both are selected by using purposive sampling method. Method used in analyzing data that is logistic regression. Significance level of this research is 5%. In the year 2007, Ownership have an effect on by significance to timeliness of financial statement forwarding. In 2008, Profitability have an effect on by significance to timeliness of financial statement forwarding. Firm size, auditor’s opinion, and auditor’s reputation, are other variables that doesn’t have any significance to timeliness of financial report forwarding in both year. Keyword : timeliness, profitability, firm size, auditor’s opinion, auditors reputation, outsider ownership concentration

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 05 Oct 2020 03:33
Last Modified: 05 Oct 2020 03:33
URI: http://repository.ibs.ac.id/id/eprint/1474

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