文章基本信息

标题：FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
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作者：Dewi Utami ; Yennisa Yennisa
期刊名称：Akuntansi Dewantara
印刷版ISSN：2550-0376
电子版ISSN：2549-9637
出版年度：2017
卷号：1
期号：1
页码：31-38
DOI：10.26460/ad.v1i1.22
出版社：Universitas Sarjanawiyata Tamansiswa Yogyakarta
摘要：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.
关键词：profitability; leverage; firms size; ownership struture; timeliness