Sari, Friska Prastika (2017) ANALISIS PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS, PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN ( Studi Pada Perusahaan Manufaktur di JII Tahun 2011 – 2015 ). Skripsi thesis, STIE Mandala.

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Abstract

Financial reporting covers all aspects related to the provision and delivery of financial information. Financial reporting also serves as a tool for the company to take an economic measurement of its own resources and performance to various parties owned by the interests of the information. The purpose of this study is to know and analyze the effect of firm size, managerial ownership, profitability and change of auditor to the timeliness of financial reporting. This research was conducted at manufacturing company in 2011 - 2015 at Jakarta Islamic Index (JII). Data analysis method used in this research is logistic regression by using software SPSS 20. The results of this study indicate that firm size has no significant effect on the timeliness of financial reporting, managerial ownership is not significant to the timeliness of financial reporting, while profitability has a negative and insignificant effect on the timeliness of financial reporting, and the change of auditor has a positive and insignificant effect on the accuracy Time of financial reporting. With this research, it is expected to provide significant implications for the parties concerned in assessing and predicting the timeliness of financial statement submission.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Company size, managerial ownership, profitability, change of auditor, timeliness of financial reporting
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Team UPT Mandala
Date Deposited:	25 Sep 2019 04:42
Last Modified:	25 Sep 2019 04:42
URI:	http://repo.itsm.ac.id/id/eprint/166

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