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Pengaruh Profitabilitas, Ukuran Perusahaan, Reputasi KAP dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2013-2015)
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The purpose of this research is to analyze the effect of profitability, firm size, KAP reputation and outsider ownership to timeliness of financial reporting. Profitability measured by Return on Asset (ROA), firms size measure by the natural logarithm of total assets, KAP reputation is a dummy variable that consist of KAP Big Four and KAP Non Big Four. Dependent variable, timeliness of financial reporting is also dummy variable.
The sampling selection used by purposive sampling method and the sample of this research are 35 property and real estate companies listed in Indonesia Stock Exchange in 2013-2015. This research analyzes performed using binary logistic regression and using software SPSS 21.
The results show that firm size affected timeliness of financial reporting while profitability, KAP reputation, and outsider ownership do not affected timeliness of financial reporting.
Keyword: Timeliness of Financial Reporting, Profitability, Firm Size, KAP Reputation, Outsider Ownership
Availability
| 006993 | S 1216063 TRA p | Perpustakaan IBS (Rak Skripsi) | Available but not for loan - Reference |
Detail Information
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S 1216063 TRA p
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| Publisher | STIE Indonesia Banking School : Jakarta., 2016 |
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Indonesia
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657.07
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