Cindrawati Ie
Universitas Bandar Lampung

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia) Indrayenti INDRAYENTI; Cindrawati Ie
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2016): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i1.634

Abstract

This study purposed to test factors which were affecting timeliness offinancial statements in manufacture companies listed in IndonesianStock Exchange. Factors tested in this study is profitability, liquidity, company size,company age, and audit opinions. Samples used in this study are purposive sampling in amount of 20 selected companies by various samples selection criteria. Later, those factors will be tested by logistic regression by significant level of 5%. Result identifies that profitability, liquidity, company size,company age,and audit opinion doesn’t have any effect on timeliness offinancial statements in Indonesian Stock Exchange.