MUHTAROM, ACHMAD FIRDAUS (2015) PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, DEBT TO EQUITY RATIO DAN PROFITABILITAS TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang:
pengaruh (1) Likuiditas, (2) Ukuran Perusahaan, (3) Kepemilikan Institusional,
(4) Debt to Equity Ratio (5) Profitabilitas pada perusahaan food and beverages
di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan food
and beverages di Bursa Efek Indonesia selama tahun 2010-2013 sebanyak
13 perusahaan. Penelitian ini menggunakan teknik purposive sampling untuk
mendapatkan sampel. Jenis data yang digunakan adalah data sekunder.
Metode pengumpulan data yang digunakan adalah dokumentasi. Alat analisis
yang digunakan adalah analisis regresi logistik. Hasil pengujian menunjukkan
bahwa Debt to Equity Ratio berpengaruh pada ketepatwaktuan penyampaian
laporan keuangan, sedangkan likuiditas, ukuran perusahaan, kepemilikan
institusional dan profitabilitas tidak berpengaruh pada ketepatwaktuan
penyampaian laporan keuangan perusahaan food and beverages yang terdaftar
di Bursa Efek Indonesia.
Kata Kunci: Ketepatwaktuan Penyampaian Laporan Keuangan, Likuiditas,
Ukuran Perusahaan, Kepemilikan Institusional, Debt to Equity Ratio, Profitabilitas
ABSTRACT
This study aims to examine and provide empirical evidence about: the
effect of (1) Liquidity, (2) size of the Company, (3) Institutional Ownership, (4)
Debt to Equity Ratio (5) profitability, the company's food and beverages in the
Indonesia Stock Exchange . The population in this study is the food and
beverages company in the Indonesia Stock Exchange during the years 2010-2013 as many as 13 companies. This study using purposive sampling
technique to obtain samples. Data used is secondary data. Data collection
method used is the documentation. The analytical tool used is the logistic
regression analysis. The test results showed that the Debt to Equity Ratio
affect the timeliness of financial reporting, while liquidity, firm size, and
profitability institutional ownership has no effect on the timeliness of
financial reporting food and beverages company listed on the Indonesia Stock
Exchange.
Keywords: Timeliness, liquidity, company size, Institutional Ownership, Debt
to Equity Ratio, Profitability
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 27 Jun 2016 06:21 |
| Last Modified: | 27 Jun 2016 06:21 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4505 |
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