Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014
Abstract: This study aims to
examine factors that influence the timeless of financial report. The
independent variable of this research are profitability, firmsize, and the
public ownership, while the dependent variable is timeless. The population of
this research are property and real estate companies which are listed in
Indonesian Stock Exchange 2011-2014. The sample in this research is taken by
using purposive sampling method with some carracteristics and consist of 30
companies. This research used secondary data from www.idx.co.id and the method
of analysis used logistic regression analysis. The results show that the
profitability is significantly influenced to the timeless of financial report,
while both the firmsize and public ownership are not significantly influenced
the timeless of financial report.
Penulis: Muhammad
Hidayatullah, Rani Eka Diansari
Kode Jurnal: jpakuntansidd160606
