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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmu Ternak Veteriner Jurnal Studi Islam jurnal niara Jurnal Pengabdian UntukMu NegeRI Risâlah, Jurnal Pendidikan dan Studi Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Kemudi Jurnal Ilmu Kesehatan Holistik Jurnal Kesehatan Kajian Bisnis STIE Widya Wiwaha The International Journal of Business Review (The Jobs Review) Jurnal Riset Akuntansi Aksioma Jurnal Matematika UNAND JURNAL SeMaRaK JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Buletin SWIMP Jurnal Kendali Akuntansi Jurnal bintang manajemen Jurnal Ilmiah Dan Karya Mahasiswa Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Income Journal: Accounting, Management and Economic Research Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Abdimas Independen Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Riset Mahasiswa Akuntansi Jurnal Perikanan NERS Jurnal Keperawatan Tuwah Pande
Widia Astuti
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Journal : Kajian Bisnis STIE Widya Wiwaha

 1 
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN Widia Astuti; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.029 KB) | DOI: 10.32477/jkb.v26i2.108

Abstract

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN: Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Widia Astuti; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.029 KB) | DOI: 10.32477/jkb.v26i2.108

Abstract

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.
Co-Authors , Indri Rahayu A. Jajang W. Mahri Abdul Mirad Abellia Agus Setiawan, Aguswan Ahmad Royi Wijaya Alif bagus Andri Priadi Animah Anisa Ardi Eko Aris Munandar Ati Rosmiati Audi Papo Avrillia Audina Ayu Andika Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Apriliana Baiq Dea Novalia Buana Basir Buana Basir cecep D. Tialurra Della Nabila Debiuty, Irna Delfie Deliyana Wika Kinanti Desi Nurseha Meirita Dila Asmianur Dini Damayanti dio Dodi Ardiyantok Dora Irene Purimahua Dwidya Nitasya Eka Fitriani Eka Nurmala Sari Eka Yudha Chrisanto Eko Sudarso Elizabeth Wina Endang Sri Pujiani Eti Aryanti fadhilahzahra Fauziah, Gina Fharas Syawalia Geraldi Cahaya Gita Martinaningtyas Haidar, Arya Handoko, Tito Hasrul Hadi Hendri Marhadi Heri Saputra Heriansah, Heriansah Ibnu Maulana Imran Lapong Irawati Jasica Jiana Dwi Arianti Juliana Juliana Karina Putri Utam Kurnia Yuniarti Laura Mirhanty Lenceria Girsang Lia Santiawati, Lilik Handajani Lismiatun M Ramdhani M. Hilman Rahmantara M. Ramadhani Mahmud Alpusari Mariana Shanty Maulana, Dimas Maulana, Muhamad lutfi Meylinda Rizqi Ameliani Mudzakkir Ali Muhammad Bintang Nugraha Muhammad Fawwaz Fadhil Muhammad Hafizh Muhammad Rifan Natal Indra Netty Paria Astuti Nor Hayat Nur Wahyu Ningsih Nurajijah Bella Nurul Amalia Pakpahan, Martina Permana, Febryan Rahmad Zaki Raiesa Amin Raka Seto RATNA SARI Rekaza Akbar Rifki R Rizaldi Robith Rohaidin, Aulia Ryandi S, Hanie Sairin sapdian, asep Sarah Dina Silviani Siti Nariyah Sondra Swestyani Suchy Putri Sutiman Syawaludin Tania Salsabila Teguh Erawati Tety Novianty Tiara R Toto Toharmat Tri Yani Oktavia Trio Saputra Utami, Suci Aprilliani Veira Veronia Azzahra Veta Lidya Veta Lidya Delimah Pasaribu Vika Febrianti Wahyu Dharmawan Yandi Novia Yogi Firman Hadi Yoza Hazmini Yulia Irma Suriyani