PENGARUH RETURN ON ASSETS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK, OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA SEKTOR PROPERTI DAN REAL ESTATE DI BEI

Anggraini, Tiara Puspa Dwi (2014) PENGARUH RETURN ON ASSETS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK, OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA SEKTOR PROPERTI DAN REAL ESTATE DI BEI. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The Effect Of are profitability, Public Ownership, firms size, auditor opinion of timeliness, property and real estate industry listed at Indonesian Stock Exchange. Tiara Puspa Dwi Anggraini, 2014 (xiv + 49 halaman) Email:Anggrainiyayak@yahoo.co.id The final report is structured to qualify in order to complete his education, majoring in Accounting Diploma in Polytechnic of Sriwijaya Palembang. The examined factors of this research are profitability, Public Ownership, firms size, auditor opinion as independent variables while timeliness as dependent variable. The sample selection method used purposive sampling method. This research used samples of property and real estate industry which is listed in Indonesian Stock Exchange in 2009-2012. The data used in this research was the secondary data. Hypothesis in this research were tested by binary logistic regression. Result of this research indicates that timeliness of corporate financial reporting is significantly influenced by audit opinion and profitability, firm size while timeliness is not significantly influenced by public ownership. Keyword: Timeliness, Profitability, Public Ownership, Audit Opinion, and Firm Size.

Item Type: Thesis (Other)
Uncontrolled Keywords: Timeliness, Profitability, Public Ownership, Audit Opinion, and Firm Size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 20 Jan 2016 06:14
Last Modified: 20 Jan 2016 06:14
URI: http://eprints.polsri.ac.id/id/eprint/607

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