Wardhani, Woro and Astuti, Sri (2016) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN MELALUI INTERNET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013. Kajian Akuntansi, 11 (1). pp. 54-63. ISSN 1907-1442
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Abstract
This study aims to examine the affect of fi rm size, profi tability, leverage and liquidity towards Corporate Internet Reporting timeliness of manuufacture company listed in Indonesia Stock Exchange on 2013. Based on the secondary data taken at IDX on 2013, from 106 fi rms manufacture listed in IDR only 66 fi rms reporting in timeliness. This study determines empirically and analyze factors that infl uence Corporate Internet Reporting ( fi rm size, profi tability, leverage, and liquidity towards Corporate Internet Reporting timeliness of manufacture company listed in Indonesia Stock Exchange on 2013. Sample selection using purposive sampling method. Analysis tools used in this study is logistic regression analysis with a signifi cance level of 5%. The result of hypothesis testing showed variable fi rm size, profi tability, and leverage signifi cant effect on the timeliness of Corporate Internet Reporting, but not found that liquidity affect the timeliness of Corporate Internet Reporting. Key words: timeliness, fi rm size, profi tability, leverage,liquidity, fi nancial reporting
| Item Type: | Article |
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| Uncontrolled Keywords: | timeliness, fi rm size, profi tability, leverage,liquidity, fi nancial reporting |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 04:19 |
| Last Modified: | 20 Jun 2020 04:20 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22814 |
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