Valid Jurnal Ilmiah
Vol 13 No 3 (2016)

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK

Jeni Susanti (Politeknik Negeri Bali)
Made Dana Saputra (Politeknik Negeri Bali)

Article Info

Publish Date
12 Jul 2016

Abstract

This study examined several variables that predicted affect the timeliness of submission of financial statements, the size of the company, size of the firm, the company's profitability and debt to equity ratio. The research object is the Real Estate and Property companies listed on the Stock Exchange which publishes audited financial statements consistently in the years 2011-2015. By using purposive sampling method obtained 46 samples were then tested using regression at a significance level of 5 per cent. This test showed empirical evidence that the variable size of the company, size of the firm, the company's profitability and debt to equity ratio significantly affects the timeliness of the company's financial reporting

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Journal Info
Valid Jurnal Ilmiah
Website

Abbrev

valid

Publisher

Sekolah Tinggi Ilmu Ekonomi AMM

Subject

Economics, Econometrics & Finance Social Sciences

Description

VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing ...