ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDISTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2020-2022

Sidabutar, Fransiska (2023) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDISTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2020-2022. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.

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Abstract

This study aims to determine the effect of profitability, liquidity, company size and public ownership on the timeliness of financial reporting. The population used in this study were 40 companies in the consumer goods industry sector on the Indonesia Stock Exchange for 3 years with an observation period of 2020-2022. The factors above were then tested using logistic regression analysis with a significance value of 0.05 (5 percent). The statistical test results obtained were assisted by SPSS 25. The results of the study showed that company size had a significant effect on the timeliness of financial reporting. Keywords: Profitability, liquidity, company size, public ownership, timeliness

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHidajat, R. SjariefNIDN0714066002UNSPECIFIED
Subjects: H Social Sciences > HC Economics
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Fransiska Siska Sidabutar
Date Deposited: 24 Jul 2023 06:56
Last Modified: 24 Jul 2023 06:56
URI: http://repository.upnjatim.ac.id/id/eprint/15872

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