Aliyah, Hanik Fii Jannatin (2015) Profitabilitas, likuiditas, laverage financial, ukuran perusahaan, kepemilikan publik, reputasi KAP dan ketepatan waktu pelaporan laporan keuangan perusahaan. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Text (Summary)
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Abstract
INDONESIA:
Ketepatan waktu merupakan salah satu faktor yang penting dalam menyajikan informasi/laporan keuangan yang relevan suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui yaitu profitabilitas, likuiditas, leverage financial, ukuran perusahaan, kepemilikan publik, dan reputasi KAP berpengaruh terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.
Populasi penelitian ini terdiri dari tujuh perusahaan asuransi yang terdaftar di Bursa Efek indonesia (BEI) periode tahun 2007-2014. Data yang digunakan dalam penelitian ini merupakan data sekunder yang berupa laporan keuangan tahunan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data yang digunakan adalah regresi logistik pada tingkat signifikansi 5%.
Berdasarkan hasil penelitian uji kelayakan model regresi menunujukkan bahwa model layak untuk analisis selanjutnya. Uji keseluruhan model juga menunujukkan model fit dengan data, dan variabilitas variabel dependen yang dapat dijelaskan dengan variabel independen sebesar 40%. Hasil pengujian koefisien rgresi hipotesis satu arah menunjukkan bahwa likuiditas, ukuran perusahaan, dan reputasi KAP berpengaruh positif terhadap ketepatan waktu pelaporan laporan keuangan perusahaan. sedangkan profitabilitas, leverage financial, dan kepemilikan publik tidak berpengaruh positif terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.
ENGLISH:
Timeliness is one of the important factors in presenting a company’s relevant information / financial statements. This study aims to determine the influence of profitability, liquidity, financial leverage, company size, public ownership, and KAP (Public Accounting Office) reputation on the timeliness of the company financial statement reporting.
The population of this study consists of seven insurance companies listed on the Indonesian Stock Exchange (BEI) in 2007-2014. The data used in this study is secondary data in form of annual financial statements of insurance companies listed on the Indonesian Stock Exchange (BEI). The data analysis technique is logistic regression at a significance level of 5%.
The results of feasibility test indicate that the regression model is adequate for further analysis. The overall model test also shows that the model fits to the data and the variability of the dependent variable can be explained by the independent variable by 40%.The result of the regression coefficient of one-tailed hypothesis indicates that liquidity, company size, and KAP reputation positively influence the timeliness of company financial statement reporting. Whereas, profitability, financial leverage, and public ownership do not positively influence the timeliness of company financial statement reporting.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Oktaviana, Ulfi Kartika | ||||||
Contributors: |
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Keywords: | Profitabilitas; Likuiditas; Leverage Financial; Ukuran Perusahaan; Kepemilikan Publik; Reputasi KAP dan Ketepatan Waktu; Profitability; Liquidity; Financial Leverage; Company Size; Public Ownership; KAP Reputation; and Timeliness | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150103 | ||||||
Depositing User: | Imam Rohmanu | ||||||
Date Deposited: | 08 Sep 2015 11:31 | ||||||
Last Modified: | 08 Sep 2015 11:31 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/1593 |
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