Studi Empiris terhadap Faktor Penentu Kepatuhan Ketetapan Waktu Pelaporan Keuangan  

Oleh:

Oktorina, Megawati ; Suharli, Johanes Ign. Michell

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 5 no. 2 (Aug. 2005), page 119-132.
Topik: timeliness; debt to equity ratio; company's size; company's profit; company ownership structure
Fulltext: MEGAWATI OKTORINA.pdf (915.2KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research analyses the financial report timelines factors namely debt to equity ratio, company's size, company's profit, company ownership structure, and the use of the big four public accountant. Population participated in this research involves go public companies listed in the Jakarta Stock Exchange directory during 1998-2000. Research method in the research employs binary logistics regression as a tool for testing the hypothesis. The result shows that the company's size, the company ownership structure, and the use of the big four public accountant do influence the financial report timelines obedience. However, debt to equity ratio and the company's profit do not correlate with the financial report timelines obedience.

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