PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN INTERIM

SAKINAH, PUTRI (2019) PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN INTERIM. S1 thesis, Fakultas Ekonomi.

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Abstract

Putri Sakinah. The Association Between Solvability, Firm Size, and Growth on Timeliness of Interim Financial Report. Faculty of Economy. State University of Jakarta, 2019. This study examines the influence between timeliness of interim financial report and attributes of companies (solvability, size of company, and growth). The period of this study is two years, namely 2017 and 2018. This study used secondary data from quarterly financial statement. The population of this study is trading, service, and investment companies listed on the Indonesia Stock Exchange. The research sample was obtained using purposive sampling. The companies that passed the established criteria consisting of 25 companies. The method of analysis used in this study using panel data regression. The results showed that there is a negative association between growth of company and reporting lag. Meanwhile, there are no significant association between solvability and firm size and timeliness of interim financial report. Keywords: Timeliness, Solvability, Firm Size, Growth of Company, Interim Financial Report.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Yunika Murdayanti, S.E., M.Si., M.Ak., Pembimbing II: Petrolis Nusa Perdana, M.Acc
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) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 27 Aug 2019 05:57
Last Modified: 27 Aug 2019 05:57
URI: http://repository.fe.unj.ac.id/id/eprint/7856

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