PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

SAFITRI, ERA FAJAR (2021) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the influence of company size, company age, institutional ownership, and public ownership on the timeliness of financial report to mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research is a quantitative study using secondary data in the form of financial statements of mining sector companies listed on the IDX. The sample was selected by means of a purposive sampling method. The sample of this research is mining sector companies listed on the IDX for the 2017-2019 period. The data analysis used is logistic regression analysis using SPSS version 26. The results showed that company size has no significant effect on the timeliness of submitting financial report, company age has no significant effect on the timeliness of submitting financial report, institutional ownership has no significant effect on the timelines of submitting financial report, public ownership has no significant effect on the timeliness of submitting financial report.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: company size, company age, institutional ownership, public ownership, timeliness
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 30 Mar 2022 01:29
Last Modified: 30 Mar 2022 01:29
URI: https://repository.ump.ac.id:80/id/eprint/11209

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