文章基本信息

标题：PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN PADA KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI
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作者：Ni Putu Sonia Sindica Pande ; I Made Mertha
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：17
期号：3
页码：1727-1751
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Any company that went public have an obligation to submit financial statements on time.Long time submission of financial statements may affect the value of companies, because of timeliness in the delivery of financial statements and financial reports are good quality or in accordance with FinancialiAccountingiStandards may encourage investors to invest in the company .This study was to determine the effect of profitability, solvency and size of the company in the late submission of financial statements of companies listed on stock exchanges in 2011-2014 Indonesia multiple linear regression analysis technique used to conduct this study.Collection method used is secondary data source.The results of analysis show that the profitability of a negative effect on the late submission of financial reports, solvency positive influence on the late submission of financial statements, while the company size has no effect on the late submission of financial statements of the company.
关键词：profitability; solvency; company size; the late submission of financial statements