Pengaruh Profitabilitas, Likuiditas, Opini Audit, Kompleksitas Operasi Perusahaan, Dan Kepemilikan Institusional Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bei Tahun 2012-2016
Daftar Isi:
- The purpose of this study is to determine whether profitability, liquidity, audit opinion, complexity of company operations, and institutional ownership have an influence on timeliness of financial reporting on real estate and property companies listed in Indonesia Stock Exchange. The sample used in this study was determined by using purposive sampling. The number of the companies are 185 real estate and property companies in 2012-2016. This study uses secondary data in the form of audited financial report. Technique of analysis that used for logistic regression analysis. The result of the study shows that none of the variables affects the timeliness of the submission of financial reporting. Keywords: profitability, liquidity, audit opinion, complexity of company operations, institusional ownership, and timeliness of corporate financial reporting.