FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA

FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA

The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the...

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Main Authors: Dewi Utami, Yennisa Yennisa
Format: Article
Language:Indonesian
Published: Universitas Sarjanawiyata Tamansiswa Yogyakarta 2017-04-01
Series:Akuntansi Dewantara
Online Access:http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/22
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spelling doaj-e92c291a1b4847dfaedd4f721a7e68112020-11-24T21:59:49ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372017-04-0111313810.29230/ad.v1i1.2231FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIADewi Utami0Yennisa Yennisa1Program Studi Akuntansi Fakultas Ekonomi Universitas Pgri YogyakartaProgram Studi Akuntansi Fakultas Ekonomi Universitas Pgri YogyakartaThe purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting. Keyword: profitability, leverage, firms size, ownership struture, timelinesshttp://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/22
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Dewi Utami
Yennisa Yennisa
spellingShingle Dewi Utami
Yennisa Yennisa
FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
Akuntansi Dewantara
author_facet Dewi Utami
Yennisa Yennisa
author_sort Dewi Utami
title FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
title_short FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
title_full FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
title_fullStr FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
title_full_unstemmed FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
title_sort faktor-faktor mempengaruhi ketepatan waktu pelaporan keuangan pada perusahaan sub sektor bank di bursa efek indonesia
publisher Universitas Sarjanawiyata Tamansiswa Yogyakarta
series Akuntansi Dewantara
issn 2550-0376
2549-9637
publishDate 2017-04-01
description The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting. Keyword: profitability, leverage, firms size, ownership struture, timeliness
url http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/22
work_keys_str_mv AT dewiutami faktorfaktormempengaruhiketepatanwaktupelaporankeuanganpadaperusahaansubsektorbankdibursaefekindonesia
AT yennisayennisa faktorfaktormempengaruhiketepatanwaktupelaporankeuanganpadaperusahaansubsektorbankdibursaefekindonesia
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