Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Terhadap Ketepatan Waktu Pelaporan

Hadi, Dwi Wulandari (2020) Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Terhadap Ketepatan Waktu Pelaporan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan dengan tujuan sebagai pengetahuan terkait analisis pengaruh karakteristik serta tata kelola perusahaan terhadap ketepatan waktu pelaporan keuangan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI). Karakteristik perusahaan yang digunakan dalam penelitian berupa profitabilitas, ukuran perusahaan, leverage, likuiditas, serta umur perusahaan. Variabel dalam tata kelola perusahaan yang digunakan merupakan kepemilikan manajemen, kepemilikan intitusional, ukuran dewan, dewan independen, dan komite audit. Penggunaan sampel dalam penelitian yakni sebanyak 351 perusahaan yang terdaftar pada BEI untuk periode 2014 sampai dengan 2018. Metode yang digunakan dalam penelitian untuk menguji hipotesis yang diajukan yakni metode regresi logistik. Hasil penelitian menunjukkan terdapat pengaruh signifikan positif pada variabel profitabilitas, likuiditas, juga ukuran dewan pada ketepatan waktu pelaporan. Hasil signifikan negatif ditunjukkan oleh variabel ukuran perusahaan dan dewan independen. Variabel lainnya seperti leverage, umur perusahaan, kepemilikan institusional, kepemilikan manajemen, serta komite audit merupakan variabel yang tidak memiliki pengaruh secara signifikan terhadap ketepatan waktu pelaporan. ********************************************************************** This conducted research aimed knowledge related to influence analysis of corporate characteristics and governance on the timeliness of financial statement of companies listed in the Indonesia Stock Exchange (IDX). Company characteristics used in the study were profitability, company size, leverage, liquidity, and age of the company. Variables in corporate governance used were management ownership, institutional ownership, the board size, independent board, and audit committee. The study used 351 companies listed on the Indonesia Stock Exchange during 2014 to 2018 as samples. The method used in the study to test the proposed hypothesis was the logistic regression method. The results showed significant positive effect on profitability, liquidity, and board size variables on the timeliness of reporting. Significantly negative results are shown by the firm size variable and the independent board. Other variables such as leverage, age of the company, institutional ownership, management ownership, and audit committee were the variables that do not have significant effect on the timeliness of reporting.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: timeliness of reporting, audit committee, leverage, profitability, liquidity, company size, company age, share ownership, board size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 08:46
Last Modified: 02 Oct 2020 08:09
URI: http://repository.uib.ac.id/id/eprint/2194

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