Rizky, Sari Fateh (2024) Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Dalam Pelaporan Keuangan Perusahaan (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI Periode 2019-2022). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data obtained from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique in this research used purposive sampling, so the sample used in this research was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size have no effect on the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Sari Fateh Rizky | ||||||||
| Date Deposited: | 29 May 2024 03:16 | ||||||||
| Last Modified: | 29 May 2024 03:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/23285 |
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