Pengaruh profitabilitas, leverage, likuiditas, ukuran Perusahaan terhadap timeliness pelaporan Keuangan pada perusahaan properti Yang terdaftar di bursa efek Indonesia (bei) tahun 2014-2016
Daftar Isi:
- The purpose of this study was to determine whether the return on asset, debt toequity ratio, current ratio and firm size has an influence on the timeliness of corporate financial reporting at the Property Company Listed in Indonesia Stock Exchange (BEI). Processing the data in this study using descriptive statistics, Log Likelohood Value, Hosmer and Lemeshow’s Goodness of Fit Test, Omnibus Test, hypothesis testing, Uji R Nagelkerke Square and Results Estimation Parameter. Samples in this research were 125 property company that has a complete set of financial statements from 2014 to 2016. The results showed that the profitability and leverage does not affect the timeliness of financial reporting company property. While likuidity and the size of the company affect the timeliness of financial reporting property company listed on the Indonesia Stock Exchange. Keyword : Timeliness, Profitability, Leverage, Likuidity, and Size.