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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi Kantor Akuntan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur yang Terdaftar Di BEI 2010-2011
Bibliografi
Author:
Rajagukguk, Lasmanita
(Advisor);
Darmoyo, Syarief
(Advisor);
Andreas
Topik:
Firm Size
;
Profitability
;
Public Accountant Office Reputation And Accuracy Of Time Forwarding Financial Statement
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2013
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Andreas's Undergraduate Theses.pdf
(402.6KB;
63 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-5420
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
Financial statement represent information about condition of result and finance operate for an company which is very good for various internal and externals party. So that accuracy of time is attribute of vital importance in financial reporting. This research is conducted to test influence of firm size, profitability, and public accountant office reputation (KAP) to accuracy of Time Financial Reporting at Manufacturing Business which Enlist in Effect Exchange Indonesia (BEI) Period 2010 - 2011. Determination of the sample in this study using simple random sampling technique that is counted 50 companies. Analysis method which used in this research is logistic regression. Result of research indicate that firm size and public accountant office reputation can influence accuracy of time forwarding financial statement. Its ever greater meaning of firm size hence will be able to influence management to submit its financial statement punctually. Besides, speed of financial statement of manager to public accountant office (KAP), also will give influence to accuracy of time forwarding financial statement. But, profitability variable show don’t influence occuracy of time forwarding financial statement. Its meaning, company having low profitability level tends to mistimed in submitting its financial statement.
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