ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPOR KEUANGAN PERUSAHAAN BUMN DI INDONESIA  

Oleh:

Septriana, Ira

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 10 no. 1 (Jan. 2010), page 97-117.
Topik: Timeliness; Debt to equity ratio; profitability; Company size; company age; Extraordinary items; Risk Industry

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study aims to analyse the factors that affect the timeliness of the financial reporting of state-owned companies (BUMN). This research used 93 data observations gathered from financial reports of BUMN. The data the was analysed using logistic regression. The findings showed that company size, positively influenced the timeliness of financial reporting of BUMN. Whereas other factors (debt to equity, industry risk, profitability and company age and extraordinary items did noy influence such timeliness.

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