Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Property & Real Estate Yang Listing Di Bursa Efek Indonesia

Sagita, Putri Dewi (2024) Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Property & Real Estate Yang Listing Di Bursa Efek Indonesia. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

Due to business conditions that have undergone quite significant changes. One of them is like a company policy that can delay the delay in submitting financial reports because the company also has a strict company policy so that it takes longer to ensure that the reports it submits meet all requirements. Regardless of these factors, financial reports must be submitted on time by companies listed on the stock market because the information contained therein is very important for making investment choices. Many business actors who are still operating violate the regulations governing the submission of financial reports to the Indonesia Stock Exchange. Thus, the purpose of this study is to re-evaluate various factors in order to identify the components that affect how quickly financial reports are submitted. This study uses purposive sampling to collect data and the final data collection obtained as many as 159 data owned by 53 companies that meet the criteria. The research data were analyzed using WarpPLS 7.0 software. The results of this study indicate that public ownership, leverage, and company size affect the accuracy of submitting financial reports in property & real estate companies listed on the Indonesia Stock Exchange, while profitability does not affect the timeliness of submitting financial reports in property & real estate companies. Keywords: timeliness of submission of financial reports, public ownership, leverage, profitability, company size.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAndhaniwati, ErryNIDN0723125901erry.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Putri Dewi Sagita
Date Deposited: 17 Jul 2024 04:40
Last Modified: 17 Jul 2024 04:40
URI: https://repository.upnjatim.ac.id/id/eprint/26002

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