PENGARUH STRUKTUR KEPEMILIKAN, KUALITAS AUDITOR DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011

PUTRA, AKMALSYAH and Mukhtaruddin, Mukhtaruddin (2014) PENGARUH STRUKTUR KEPEMILIKAN, KUALITAS AUDITOR DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011. Undergraduate thesis, Sriwijaya University.

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Abstract

A timely financial reporting is important for its users. The Information from financial report must be relevant with prediction and decision, newly and not related to past period, so that information will not relevant if not timely. This research aimed to identify the factors that influenced timeliness of financial report which is using manufacturing company object registered in Indonesia Stock Exchange in 2007 - 2011. The factors analyst were ownership structure, auditor quality and audit opinion. This research use purposive sampling technique and the data from secondary data published. The sample consisted of 385 (77 companies x 5 years period of issues). The data were analyzed by logistic regression technique. Conclusions from this research are 1. Ownership structure is not significantly influence the timeliness of financial report, 2. Auditor quality is not significantly influence timeliness of financial report, 3. Audit opinion is significantly influence timeliness of financial report. Limitations of this research are 1. This research is only using 4 variable and all variable is non financial, 2. Only limited in manufacturing companies, 3. Dependent variable only categorized by timeliness and not timeliness, so it is unable to fully explain influence of variable.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	timeliness, ownership structure, auditor quality, and audit opinion
Subjects:	H Social Sciences > HG Finance > HG4551-4598 Stock exchanges 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 Feb 2021 02:44
Last Modified:	02 Feb 2021 02:44
URI:	http://repository.unsri.ac.id/id/eprint/41755

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