Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi

Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Ferry Kurniawan (UPN Veteran Jawa Timur)
Tituk Diah Widajantie (Unknown)



Article Info

Publish Date
24 Jun 2021

Abstract

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

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Journal Info

Abbrev

kompak

Publisher

Subject

Education

Description

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi merupakan Jurnal yang diterbitkan oleh UNIVERSITAS SAINS DAN TEKNOLOGI KOMPUTER (STEKOM). Jurnal ini terbit 2 kali dalam setahun yaitu pada bulan Juli dan Desember. Misi dari Jurnal Kompak adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi ...