E-Jurnal Akuntansi Universitas Udayana
Vol 17 No 1 (2016)

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI

Ni Luh Lemi Sushmita Devi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ngurah Agung Suaryana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
06 Oct 2016

Abstract

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.

Copyrights © 2016






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...