Ratnawati, Fransiska Heni (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.
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Text (Fransiska Heni Ratnawati)
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Abstract
Delays in the publication of financial statements can be caused by the late release of the company in publishing financial statements and the length of time the auditor completes his audit work. One of the factors that play an important role in the control environment of a company is good corporate governance, which consists of audit committees and other boards, or also referred to in the International Standards of Aditing (ISA) as TCWG (Those Charged With Governance). Therefore, the purpose of this study is to know the influence of the audit committee, solvency and kap affiliates on punctuality in the publication of financial statements to the Indonesia Stock Exchange. The sample of this study is the financial statements of all companies listed on the Indonesia Stock Exchange in 2015-2017 as many as 273 companies. The data source used in this study is secondary data, while the data collection technique is a database. The data used in this study was taken from financial statements and annual reports listed on the Indonesia Stock Exchange in 2015-2017. The data analysis technique used is Logistic Regression Test Analysis. The results showed simultaneously kap's audit, solvency, and affiliate committees had an effect together or simultaneously on the timeliness of reporting. Partially the audit committee and KAP affiliates have a positive effect on the timeliness of reporting, while solvency negatively affects the timeliness of reporting.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Timeliness of Reporting, Audit Committee, Solvency Ratio, and KAP Affiliates. |
| Subjects: | Akuntansi > Akuntansi Keuangan |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Editor UAJY |
| Date Deposited: | 07 Dec 2021 13:52 |
| Last Modified: | 07 Dec 2021 13:52 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/25798 |
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