Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Indeks Kompas100 Periode 2009-2011

FEBRIAN ADI PUTRA

Informasi Umum

Kode

13.04.212

Klasifikasi

657.3 - Financial reports (Financial statements, Consolidated financial statements

Jenis

Karya Ilmiah - Skripsi (S1) - Reference

Subjek

Accounting Management, Financial Reports, Timeliness

Dilihat

266 kali

Informasi Lainnya

Abstraksi

This study aims to analyze the factors affecting the timely submission of financial statements of listed companies in Indonesia Stock Exchange (IDX) KOMPAS100 index period 2009-2011. The factors analyzed in this study are profitability, liquidity, complexity of operations, and changes auditors. This study belongs to the kind of descriptive research is causal verification. This study used a population listed companies in Indonesia Stock Exchange KOMPAS100 Index 2009 to 2011, with the selection of the sample using purposive sampling obtained a sample of 25 companies. Methods of analysis of this study using logistic regression analysis. The results of this study indicate that profitability, liquidity, complexity of operations, and a change of auditors simultaneously does not affect the timeliness of financial statements listed in the index KOMPAS100 in 2009 to 2011.