Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi pada Perusahaan Manufaktur di BEI Pada Tahun 2009-2011)
Abstract: This research aims
to verify and provide empirical evidences about: the effect of (1)
Profitability, (2) Leverage, (3) Institusional ownership (4) Manajerial
ownership of manufactury companies in Indonesia Stock Exchange from 2009-2011.
The population of this research are 132 manufactury companies in Indonesia
Stock Exchange (BEI) since 2009-2011. Sample selection of this research use
purposive sampling method. Type of data used are secondary data, that collected
by documentation. Statistical tool used is logistic regressions analysis. The
result of this research concluded that profitability, leverage, institusional
ownership and manajerial ownership not have probability for timeliness of
financial statement report. This limization of this research: (1) This research
had short term only use the sample from 2009-2011 (2) This research only
produce a smallest percentage of coefficient of determination, as much as
23,9%.
Penulis: Rensi Rianti
Kode Jurnal: jpakuntansidd140796
