PENGARUH PERTUMBUHAN PERUSAHAAN, UMUR PERUSAHAAN, PERGANTIAN AUDITOR, DAN STRUKTUR MODAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

ADINDA, RIZA NUR (2018) PENGARUH PERTUMBUHAN PERUSAHAAN, UMUR PERUSAHAAN, PERGANTIAN AUDITOR, DAN STRUKTUR MODAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

RIZA NUR ADINDA. The Influence of Company Growth, Company Age, Auditor turnover and Capital Structure on Timeliness of Financial Report Submission. Faculty of Economics, State University of Jakarta, 2018. This study aims to obtain empirical evidence about the factors (company growth, company age, auditor turnover, and capital structure) that affect the timeliness of the submission of financial statements. This research uses purposive sampling technique in determining sample selection. Total of 50 companies from 73 property, real estate, and building materials sub-sectors were listed on the Indonesia Stock Exchange (IDX) with 5 years of observation, starting from 2014 to 2016, to obtain 150 research samples. Compliance theory, agency theory, and signal theory are the basic theories used to explain the relationships between variables. Timeliness of the submission of financial statements is measured using a dummy. Hypothesis testing used in this study is logistic regression analysis and z statistical test. The results of this study found that company growth, company age, and capital structure did not have an influence on the timeliness of financial reporting, while auditor turnover had a negative influence on the timeliness of financial reporting. Keywords: Timeliness of Financial Report Submission, Company Growth, Company Age, Capital Structure

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Diah Armeliza SE, M.Ak ; Pembimbing II: Yunika Murdayanti, SE, M.Si, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Oct 2018 02:36
Last Modified: 02 Oct 2018 02:36
URI: http://repository.fe.unj.ac.id/id/eprint/6245

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