Studi empiris ketepatan waktu pelaporan keuangan

Metode penelitian yang digunakan adalah metode deskriptif, dengan bentuk Penelitian Tindakan Kelas dan sifat penelitiannya kolaborasi dengan mengikuti prosedur Penelitian Tindakan Kelas, yaitu: Research data using primary data that collected with mailed survey method and direct survey method. This research aims analyze effect of exogenous variables Human Resources Quality, Accountancy Internal Control, and Information Technology Usefulness on endogenous variables reliable of financial reporting and timeliness financial reporting. Type of data uses in this research is primary data.

Studi empiris ketepatan waktu pelaporan keuangan

Masters thesis, Diponegoro University.

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Preview Kb Abstract ABSTRACT This study examines the influence of company size, profitability, gearing ratio, extraordinary item, company age, managerial ownership, institusional ownership on timeliness of corporate financial reporting Continuing research by Owusuas for becoming object from this research is manufacturing business which listed in Jakarta Srock Exchange and This research represent the empirical test which used purposive sampling techniques in data collection.

Data were collected using a secondary data of 72 from manufacturing company listed in Jakarta Srock Exchange and Data analysis uses logistic regression with the program SPSS Result of hypothesis Examination indicate that from seven hypothesis raised, there is two accepted hypothesis.

Accepted Hypothesis is hypothesis 6 there are influence between Managerial ownership to Timeliness of Corporate Financial Reportinghypothesis 7 there are influence between Institusional ownership to Timeliness of Corporate Financial Reporting.

There is five Hypothesis that no correlation, five hypothesis is hypothesis 1 there are no influence between Company Size to Timeliness of Corporate Financial Reportinghypothesis 2 there are no influence between Profitability to Timeliness of Corporate Financial Reportinghypothesis 3 there are no influence between Gearing Ratio to Timeliness of Corporate Financial Reportinghypothesis 4 there are no influence between Extraordinary Item to Timeliness of Corporate Financial Reportinghypothesis 5 there are no influence between Company Age to Timeliness of Corporate Financial Reporting.Kendala ketepatan waktu penyajian laporan terkait dengan lama waktu yang dibutuhkan oleh organisasi untuk menghasilkan laporan keuangan.

Semakin capat waktu penyajian laporan keuangan, maka akan semakin baik untuk pengambilan keputusan. Mar 12,  · 3. Exposure unit sedikit jumlahnya, yang berarti bahwa resiko akan tinggi dan perusahaan yang bersangkutan tidak akan sanggup untuk meramalkan kerugiannya dengan ketepatan yang memuaskan 4.

Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan | Nurmiati | KINERJA

Ketidakmampuan keuangan menopang maksimum possible losses atau maximum probable losses dalam short run 5. Kadir, A.

Studi empiris ketepatan waktu pelaporan keuangan

(). Faktor-faktor yang berpengaruh terhadap ketepatan waktu pelaporan keuangan: Studi empiris pada perusahaan manufaktur di Bursa Efek Jakarta. Jurnal Manajemen dan Akuntansi, 12(1).

Studi empiris ketepatan waktu pelaporan keuangan

Karim. W. & Ahmed. J. U. (). Does regulatory change improve financial reporting timeliness?

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Evidence from Bangladeshi listed companies. Bank Syariah X) () • Analisis Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di BEJ () • Analisis Faktor-Faktor Yang Berpengaruh Pada Pemilihan Metode Deprasiasi Pada Perusahaan Manufaktur () • Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan (Bukti Empiris Di .

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