Detail Timeliness Laporan Keuangan di Indonesia: Studi Empiris terhadap Emiten Bursa Efek Jakarta (Media Riset Akuntansi, Auditing & Informasi, Vol. 8 No. 2 Agustus 2008) Bibliografi Author: Suharli, Johanes Ign. Michell ; Harahap, Sofyan S. Topik: Timeliness; Firm Scale; Profitability; Big 4 Worldwide Accounting Firm; Securities Return Bahasa: (ID )     Penerbit: Fakultas Ekonomi Universitas Trisakti     Tempat Terbit: Jakarta    Tahun Terbit: 2010     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: Timeliness Laporan Keuangan di Indonesia.pdf (727.8KB; 63 download) Abstract This Research examines variables which are predicted influencing timeliness financial statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm, and securities return. This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December 31,2002 until December 31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to dependent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability and big 4 worldwide accounting firm can give significant influence to timeliness, and while the other factors: firm scale and securities return do not. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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