PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

MIPRA, PRANA and Aspahani, Aspahani and Yusnaini, Yusnaini (2020) PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, company size, profitability and leverage on the timeliness of delivering financial statements to manufacturing companies listed on the Stock Exchange in 2013-2017. The data used in this study is quantitative data with a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression analysis with a sample of 23 companies selected by the purposive sampling method for 5 years. The results of the study stated that the variables of managerial ownership, institutional ownership, and profitability affect the timeliness of financial statement submission while company size and leverage do not affect the timeliness of financial statement submission.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Ketepatan waktu Penyampaian Laporan Keuangan, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Profitabilitas dan Laverage.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 4963 not found.
Date Deposited: 28 Jan 2020 09:40
Last Modified: 28 Jan 2020 09:40
URI: http://repository.unsri.ac.id/id/eprint/26176

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