Jurnal Riset Akuntansi dan Keuangan
Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015

PENGARUH PROFITABILITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Andriana, Denny (Unknown)
Arina Raspati, Nada (Unknown)

Article Info

Publish Date
27 Aug 2015

Abstract

This study aims to determine the effect of profitability and public ownership on the timeliness of financial reporting. Determination of the sample using purposive sampling method with total samples obtained as many as 363 companies listed on the Indonesia Stock Exchange for the period 2011 to 2013. Data analysis techniques used in this study is logistic regression. The test results show that profitability significantly influence the timeliness of financial statement submission. While public ownership has no significant influence on the timeliness of financial statement submission.

Copyrights © 2015




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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

JRAK

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...