FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2013)
| Main Authors: | Maharani, Upik; Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Darsono, Darsono; Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Diponegoro Journal of Accounting
, 2015
|
| Subjects: | |
| Online Access: |
http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/16812 http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/16812/16146 |
| ctrlnum |
article-16812 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2013)</title><creator>Maharani, Upik; Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro</creator><creator>Darsono, Darsono; Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro</creator><subject lang="en-US">the effectiveness of the audit committee, the age of the company, DER, profitability, solvency, financial reporting, timeliness.</subject><description lang="en-US">The  aims  of  this  research   to  test  the  company's  annual   financial   reporting timeliness influenced by the effectiveness of the audit committee, the age of the company, Debt  to  Equity  Ratio  (DER),  profitability  and  solvency.  Annual  financial   reporting timeliness is measured  using a dummy variable,  the effectiveness of the audit committee effectiveness is measured using an index developed by Ika and Ghazali (2009), the age of the  company  is  measured  by how  long  the  company  is  listed  in  the  Indonesia  Stock Exchange,   DER  proxied  by  Total  Debt  divided  by  Total  Equity  owned  company, profitability is proxied by the ROA, while solvency is proxied by TDTA (Total Debt to Total Assets).The sample was 624 non-financial companies listed on the Stock Exchange during 2012-2013,  which obtained  by purposive sampling method. To examine the relationship variables of this research, used logistic regression analysis.The results  showed that the effectiveness of the audit committee and profitability have a significant positive effect on the company's annual  financial reporting  timeliness. As for the  age  of the company,  DER, and  solvency show that  these  variables  did not significantly influence the company's annual financial reporting timeliness.</description><publisher lang="en-US">Diponegoro Journal of Accounting</publisher><contributor lang="en-US"/><date>2015-10-13</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/16812</identifier><source lang="en-US">Diponegoro Journal of Accounting; Volume 4, Nomor 3, Tahun 2015; 213-222</source><source>2337-3806</source><language>eng</language><relation>http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/16812/16146</relation><recordID>article-16812</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Maharani, Upik; Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro Darsono, Darsono; Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro |
| title |
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2013) |
| publisher |
Diponegoro Journal of Accounting |
| publishDate |
2015 |
| topic |
the effectiveness of the audit committee the age of the company DER profitability solvency financial reporting timeliness |
| url |
http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/16812 http://ejournal-s1.undip.ac.id/index.php/accounting/article/view/16812/16146 |
| contents |
The aims of this research to test the company's annual financial reporting timeliness influenced by the effectiveness of the audit committee, the age of the company, Debt to Equity Ratio (DER), profitability and solvency. Annual financial reporting timeliness is measured using a dummy variable, the effectiveness of the audit committee effectiveness is measured using an index developed by Ika and Ghazali (2009), the age of the company is measured by how long the company is listed in the Indonesia Stock Exchange, DER proxied by Total Debt divided by Total Equity owned company, profitability is proxied by the ROA, while solvency is proxied by TDTA (Total Debt to Total Assets).The sample was 624 non-financial companies listed on the Stock Exchange during 2012-2013, which obtained by purposive sampling method. To examine the relationship variables of this research, used logistic regression analysis.The results showed that the effectiveness of the audit committee and profitability have a significant positive effect on the company's annual financial reporting timeliness. As for the age of the company, DER, and solvency show that these variables did not significantly influence the company's annual financial reporting timeliness. |
| id |
IOS228.article-16812 |
| institution |
Universitas Diponegoro |
| institution_id |
69 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Diponegoro |
| library_id |
485 |
| collection |
Diponegoro Journal of Accounting |
| repository_id |
228 |
| subject_area |
Economics, Econometrics & Finance |
| city |
SEMARANG |
| province |
JAWA TENGAH |
| repoId |
IOS228 |
| first_indexed |
2017-07-10T03:32:38Z |
| last_indexed |
2017-07-10T03:32:38Z |
| recordtype |
dc |
| _version_ |
1722443341400899584 |
| score |
16.915823 |