SATYANING AYU FIRDAYANI (2016) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2014). S1 thesis, Universitas Muhammadiyah Yogyakarta.

[thumbnail of Cover] Text (Cover)
Cover.pdf
Download (30kB)
[thumbnail of Halaman Judul] Text (Halaman Judul)
Halaman Judul.pdf
Download (301kB)
[thumbnail of Lembar Pengesahan] Text (Lembar Pengesahan)
Lembar Pengesahan.pdf
Download (685kB)
[thumbnail of Abstract] Text (Abstract)
Abstract.pdf
Download (82kB)
[thumbnail of Bab I] Text (Bab I)
Bab I.pdf
Download (171kB)
[thumbnail of Bab II] Text (Bab II)
Bab II.pdf
Restricted to Registered users only
Download (143kB)
[thumbnail of Bab III] Text (Bab III)
Bab III.pdf
Restricted to Registered users only
Download (349kB)
[thumbnail of Bab IV] Text (Bab IV)
Bab IV.pdf
Restricted to Registered users only
Download (271kB)
[thumbnail of Bab V] Text (Bab V)
Bab V.pdf
Restricted to Registered users only
Download (88kB)
[thumbnail of Daftar Pustaka] Text (Daftar Pustaka)
Daftar Pustaka.pdf
Download (148kB)
[thumbnail of Naskah Publikasi] Text (Naskah Publikasi)
Naskah Publikasi.pdf
Download (413kB)
[thumbnail of Lampiran] Text (Lampiran)
Lampiran.pdf
Restricted to Repository staff only
Download (651kB)

Abstract

This study aimed to analyze the factors that affect the timeliness of financial statements of public companies in Indonesia. Factors tested in this study is the profitability, the size of the company, the audit committee, the audit opinion as independent variables while timeliness as the dependent variable.
The subjects were companies listed in Indonesia Stock Exchange 2013-2014 period. The data used in this research is secondary data and sample selection using purposive sampling method where the total of sample are 130 for 2 years. The analytical tool used is the logistic regression analysis at a significance level of 5%.
Hypothesis testing results show that the negative effect on the audit committee timeliness of financial reports. However, no evidence that profitability, firm size and audit opinions affect the timeliness of financial reports.
Keywords: Timeliness, financial statements, profitability, size of company, the audit committee, the audit opinion.

Dosen Pembimbing: BARBARA GUNAWAN, SE., M.SI., AK., CA. | 0519097101
Item Type: Thesis (S1)
Uncontrolled Keywords: TIMELINESS, FINANCIAL STATEMENTS, PROFITABILITY, SIZE OF COMPANY, THE AUDIT COMMITTEE, THE AUDIT OPINION
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email robi@umy.ac.id
Date Deposited: 11 Jan 2022 02:24
Last Modified: 11 Jan 2022 02:24
URI: https://etd.umy.ac.id/id/eprint/28011

Actions (login required)

View Item View Item