文章基本信息

标题：PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI
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作者：Ni Luh Lemi Sushmita Devi ; I Gusti Ngurah Agung Suaryana
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：1
页码：395-425
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The purpose of this research is to determine effect of profitability and solvency, individually, to on timeliness of submission of financial report, and to determine capable or not reputation or KAP moderate profitability and solvency, individually, on timeliness of submission of financial report.This research was carried out atbanking companies listed in Indonesian Stock Exchange.This research used purposive sampling technique.Number of samples used as many as 28 companies with 140 of observation samples.The analytical instrument used is MRA.Based on this research result, profitability and solvency, individually, did not effect to timeliness of submission of financial report.Reputation of KAP be able to strengthen effect of profitability on submission of timeliness of financial report, but weaken effect of solvency on submission of timeliness of financial report.
关键词：profitability; solvency; reputation of KAP; timeliness