SENMEA
Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020

KARAKTERISTIK PERUSAHAAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur Sektor Logam dan Sejenisnya di Bursa Efek Indonesia)

Daru Setio Atmoko (Universitas Islam Batik Surakarta)
Kartika Hendra Titisari (Universitas Islam Batik Surakarta)
Suhendro Suhendro (Universitas Islam Batik Surakarta)

Article Info

Publish Date
19 Sep 2020

Abstract

This study discusses company size, profitability, leverage, liquidity, ownership structure, and the board of commissioners regarding the timing of financial reporting. The population and sample in this study are manufacturing companies in the metal sector and the like listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique of this study used purposive sampling technique. The number of samples in this study were 15 metal sector manufacturing companies and the like listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis technique used in this study is logistic regression. Based on the results of the analysis conducted shows the size of the company, ownership structure, and board of commissioners related to the timeliness of financial reporting. While profitability, leverage, and liquidity do not affect the timeliness of financial reporting.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
SENMEA
Website

Abbrev

senmea

Publisher

Universitas Nusantara PGRI Kediri

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...