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.
|
Text
ABSTRAK.pdf Download (40kB) | Preview |
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) |
|---|---|
| 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: | 27 Jun 2016 06:21 |
| Last Modified: | 27 Jun 2016 06:21 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4505 |
Actions (login required)
 |
View Item |