MUHAMMAD FIRDA ALFIA RAIS (2019) PENGARUH PROFITABILITAS, KOMPLEKSITAS AKUNTANSI, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/28609

Abstract

This study aimed to analyze the effect of profitability, accounting complexity and size of the company to timeliness keunagan report on companies listed in Indonesia Stock Exchange (BEI) (excluding financial issuers and banks) .in the research data used as the sample is divided into four models: 1 293 models of the companys financial reports, as many as 44 models 2 the companys financial reports, as many as 78 models of three financial statements, and model 4 by 23 financial statement. The analytical tool used is multiple linear regression analysis and simple linear regression analysis. Based on the analysis conducted research result that profitability and firm size positively affects the timeliness and variable financial instrument, goodwill, and hedge activities result that does not affect the timeliness of financial reports.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: PROFITABILITY, FINANCIAL INSTRUMENT, GOODWILL, HEDGE ACTIVIES, COMPANY SIZE, TIMELINESS
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan 2
Last Modified: 09 Oct 2025 02:56
URI: https://etd.umy.ac.id/id/eprint/58000

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