ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA T AHUN 2005-2009

ADISTIA, TAMMY and Ermadiani, Ermadiani and Aspahani, Aspahani (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA T AHUN 2005-2009. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to analyze the factors that affect timeliness of financial reporting on property and real estate companies in Indonesia Stock Exchange in 2005-2009. The examined factors of this research are profit (loss) net, liquidity, ownership foreign, reputation of public accountant, and auditor opinion as independent variables while timeliness as dependent variable. The result of this research by using logistic regression at level significance 5% indicated that profit (loss) net and reputation of public accountant influence timeliness of financial reporting of the firm. While liquidity, ownership foreign, dan auditor opinion have no effect to timeliness of financial reporting. Expected to further research in order to use the primary data, adding variables that may influence timeliness of financial reporting, and also adding time period of the research to get better result.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ketepatan Waktu, Laba (Rugi) Bersih, Likuiditas Perusahaan, Reputasi Kantor Akuntan Publik, Kepemilikan Asing, dan Opini Auditor
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	02 Apr 2020 04:25
Last Modified:	02 Apr 2020 04:25
URI:	http://repository.unsri.ac.id/id/eprint/28788

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