PENGARUH PROFITABILITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

KHUMAEROH, ISMI (2019) PENGARUH PROFITABILITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. S1 thesis, Fakultas Ekonomi.

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Abstract

ISMI KHUMAEROH. 8105153877. The Effect of Profitability and Public Ownership on the Timeliness of Submitting Financial Statements of Real Estate and Property Companies Registered on the Indonesian Stock Exchange in 2017. Thesis. Jakarta: Faculty of Economics. Jakarta State University. 2019. This study aims to determine the effect of profitability and public ownership on the timeliness of submission of financial statements based on valid and reliable data and facts. This study uses secondary data from real estate and property companies obtained from the Indonesia Stock Exchange (BEI) in 2017. The research variables consist of profitability which is proxied using Return On Assets (ROA) and public ownership is measured by comparing ownership of publicly-owned shares with the total shares of the company and the dependent variable the timeliness of submission of financial statements based on the decision of the Chairperson of BAPEPAM Kep-17 / PM / 2002 where the financial statements must be submitted no later than the end of the third month after the date of the annual financial report. The method used is a quantitative method with a logistic regression approach. The sample of this study is a real estate and property company that is listed on the Indonesia Stock Exchange (IDX) that has met the criteria of 48 companies and taken using the simple random sampling method. The technique used is logistic regression and hypothesis testing using the Wald test. Based on the results of data analysis there is a influence between profitability and public ownership on the timeliness of submission of financial statements using the wald test with a significance level of 0,030 (<0,05) and 0,018 (<0,05). Thus the research hypothesis is accepted, then it is known that the coefficient of determination is 33.8% from the results of this study, it can be concluded that there is a positive and significant influence between profitability and public ownership on the timeliness of submission of financial statements. Keywords: Profitability, Public Ownership, Timeliness of Submission of Financial Statements

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