DONGORAN, NATANAEL (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyakarta.
|
Text
ABSTRAK.pdf Download (83kB) | Preview |
Abstract
ABSTRACT The purpose of this research is to analyze factors that affect timeliness of the mining company in Indonesia Stock Exchange. The examined factors of this research are reputation of public accountant, auditor opinion, liquidity, firms size, and Managerial ownership as independent variables while timeliness as dependent variable. Object of research is a mining company in Indonesia Stock Exchange 2008-2012 period. Total observations used in the study as much as 90 samples were selected by purposi ve sampling technique. Source data obtained from the IDX website in the form of secondary data. Techniques of data analysis using multiple regression at level significance 5%. The results show that liquidity affect the timeliness of financial reporting. Meanwhile, reputation of public accountant, auditor opinion, firms size, and Managerial ownership does not affect the timeliness of financial reporting. Key words: timeliness, are reputation of public accountant, auditor opinion, liquidity, firms size, and Managerial ownership
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 04 Oct 2016 03:58 |
| Last Modified: | 04 Oct 2016 03:58 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/7192 |
Actions (login required)
 |
View Item |