Rismayani Holid, Errina (2024) Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This research aims to examine the influence of leverage, profitability, company size, reputation of a public accounting firm and liquidity on the timeliness of submitting financial reports. The population of this research is trading, service and investment companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used purposive sampling and obtained 93 companies. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange. The model used is logistic regression analysis. The research results show that leverage has a positive influence on timeliness, profitability has a positive influence on timeliness, company size has no influence on timeliness, the reputation of a public accounting firm has no influence on timeliness and liquidity has no influence on timeliness.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Arifin, Bustanul 197310172001121003 Thesis advisor Sholikhan, Agus 197507222006041004
Additional Information:	Penelitian ini bertujuan untuk menguji pengaruh leverage, profitabilitas, ukuran perusahaan, reputasi kantor akuntan public dan likuiditas terhadap ketepatan waktu penyampaian laporan keuangan. Populasi penelitian ini yaitu perusahaan perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 93 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Model yang digunakan yaitu analisis regresi logistic. Hasil penelitian menunjukan bahwa leverage memiliki pengaruh positif terhadap ketepatan waktu, profitabilitas memiliki pengaruh positif terhadap ketepatan waktu, ukuran perusahaan tidak memiliki pengaruh terhadap ketepatan waktu, reputasi kantor akuntan publik tidak memiliki pengaruh terhadap ketepatan waktu dan likuiditas tidak memiliki pengaruh terhadap ketepatan waktu.
Uncontrolled Keywords:	Leverage, Profitability, Company Size, Public Accounting Firm Reputation, Liquidity, Timeliness. Leverage, Profitabilitas, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik, Likuiditas, Ketepatan Waktu.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Errina Rismayani Holid
Date Deposited:	27 Feb 2024 12:16
Last Modified:	27 Feb 2024 12:16
URI:	http://eprints.untirta.ac.id/id/eprint/33449

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