Sitanggang, Rosalina (2017) PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, REPUTASI KAP, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan dalam penelitian ini adalah adanya perusahaan yang terlambat dalam menyampaikan laporan keuangan sehingga informasi yang diberikan akan kehilangan relevansinya karena ketepatan waktu dapat memperngaruhi nilai informasi laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui faktorfaktor yang mempengaruhi ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2013 hingga 2015. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 53 perusahaan sebagai objek penelitian selama 3 tahun amatan dengan 159 unit analisis. Data yang digunakan adalah laporan keuangan dan laporan auditor independen yang dipublikasikan melalui website www.idx.co.id. Hipotesis penelitian diuji dengan menggunakan regresi sederhana. Hasil pengujian hipotesis yang diperoleh dengan taraf signifikansi 5% menunjukkan bahwa variabel ukuran perusahaan berpengaruh terhadap ketepatan waktu pelaporan keungan. Hal ini bermakna bahwa ukuran perusahaan dapat menunjukkan seberapa besar informasi yang terdapat didalamnya serta mencerminkan kesadaran pihak manajemen akan pentingnya informasi yang terdapat didalamnya bagi pihak eksternal maupun internal dari suatu perusahaan. Profitabilitas, likuiditas, umur perusahaan, reputasi KAP, kepemilikan manajerial dan kepemilikan publik tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Hal ini berarti bahwa semakin besar nilai dari variabel tersebut tidak dapat mendorong perusahaan untuk melaporkan laporan keuangannya secara tepat waktu. Kesimpulan dari hasil penelitian ini adalah secara parsial hipotesis menunjukkan bahwa profitabilitas, likuiditas, umur perusahaan, reputasi KAP, kepemilikan manajerial dan kepemilikan publik tidak berpenngaruh terhadap ketepatan waktu pelaporan keuangan, sedangkan ukuran perusahaan berpengaruh terhadap ketepatan waktu pelaporan keuangan. Secara Simultan variabel profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, reputasi KAP, kepemilikan manajerial dan kepemilikan publik berpengaruh terhadap ketepatan waktu pelaporan keuangan.
Item Type: | Thesis (Undergraduate) | ||||||
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Call Number: | SK-2017 AKT 090 | ||||||
Keywords: | Ketepatan Waktu Pelaporan Keuangan, Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Reputasi kantor Akuntan Publik, Kepemilikan Manajerial, Kepemilikan Publik | ||||||
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD2350 Large industry. Factory system. Big business > HD2951 Cooperation. Cooperative societies H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping |
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Divisions: | Fakultas Ekonomi > Akuntansi | ||||||
Depositing User: | Mr Maknun | ||||||
Date Deposited: | 16 Aug 2017 10:02 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/25719 |
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