FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI
| Main Author: | Rochman, Dian Ainur |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14929/ |
Daftar Isi:
- The purpose of this research is to analyze factors that affect timeliness of financial statement on the infrastructure, utility, transportation sector listed in Indonesian Stock Exchange. The examined factors of this research are profitability, shareholder’s dispersion, operation of complexity, and reputation of public accountant as independent variables while timeliness as dependent variable. Sample of this research is 69 firms listed in Indonesia Stock Exchange period 2009-2011 that selected by using purposive sampling method. Technique of analysis for examining the hipÃ3tesis was logistic regresiÃ3n at level significance 5%. The result of this research provides evidence that profitability have influence on timeliness of financial statement forwarding. However there is no evidence that shareholder’s dispersion, operation of complexity, reputation of public Accountant have influence on timeliness of financial statement forwarding.