Show simple item record

dc.contributor.advisorAbubakar, Erwin
dc.contributor.advisorDaulay, Murni
dc.contributor.authorSurachyati, Erliza
dc.date.accessioned2018-10-29T01:36:42Z
dc.date.available2018-10-29T01:36:42Z
dc.date.issued2018
dc.identifier.otherAkhmad Danil
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/7750
dc.description147017054en_US
dc.description.abstractThe objective of the research was to find out and to analyze the influence profitability, leverage, liquidity, company size, auditor opinion and and KAP reputation partially on the timeliness of the submission of financial statements to transportation companies listed on the Indonesia Stock Exchange. The population in this study were 30 transportation companies listed in the Indonesia Stock Exchange in the period of 2011-2015. Samples were selected using saturated samples where all populations were included as samples. Data were processed using logistic regression test at a significance level of 5 percent using SPSS. The results of the study found empirical evidence that the variables of profitability, liquidity and auditor opinion affect the timeliness of the submission of financial statements. while the leverage variable, company size and KAP reputation do not have a significant effect on the timeliness of the submission of financial statements.en_US
dc.description.abstractTujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, likuiditas, ukuran perusahaan, opini auditor dan reputasi KAP secara parsial terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 30 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Sampel dipilih dengan menggunakan sampel jenuh dimana semua populasi dimasukkan sebagai sampel. Data diolah menggunakan uji regresi logistik pada tingkat signifikansi 5 persen dengan menggunakan SPSS. Hasil penelitian menemukan bukti empiris bahwa variabel profitabilitas, likuiditas dan opini auditor berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. sedangkan variabel leverage, ukuran perusahaan dan reputasi KAP tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectProfitabilityen_US
dc.subjectLeverageen_US
dc.subjectLiquidityen_US
dc.subjectCompany Sizeen_US
dc.subjectAuditor Opinionen_US
dc.subjectReputation of KAPen_US
dc.subjectFinancial Ratiosen_US
dc.subjectTimeliness of Submission of Financial Statementsen_US
dc.titleAnalisis Faktor – Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Transportasi di Bursa Efek Indonesiaen_US
dc.typeTesis Magisteren_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record