Pengaruh Profitabilitas, Ukuran Perusahaan, Debt To Equity Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Pada Perusahaan Asuransi yang Terdaftar di BEI)
Abstract: This study aims to
analyze the factors that affect the timeliness of financial reporting in insurance
companies listed in Indonesia Stock Exchange. The factors examined in this study
are profitability, firm size, and debt to equity as the independent variable
while punctuality as the dependent variable. Based on the problems and research
objectives, this study uses quantitative research. The data used in this study
are secondary data from financial statements and selection of samples by using
judgment sampling / purposive sampling. The results of this study revealed no
significant influence of profitability, firm size, debt to equity to the
timeliness of the financial statements of the insurance companies listed on the
Indonesia Stock Exchange in the financial reporting data in 2010 to 2012.
Penulis: Riswan, Tri Lestari
Saputri
Kode Jurnal: jpakuntansidd150616
