PENGARUH DEBT TO EQUITY RATIO, STRUKTUR KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di Bursa Efek Indonesia Tahun 2015-2018)

ASIH, ERNI DWI (2020) PENGARUH DEBT TO EQUITY RATIO, STRUKTUR KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di Bursa Efek Indonesia Tahun 2015-2018). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study to analyze and explain the effect of the debt to equity ratio, ownership manajerial structure, profitability the timeliness of financial reporting. This research was on basic industrial sector and chemical manufacturing companies companies in 2015-2018 in the Indonesia Stock Exchange. Data research methods using by analyzing the annual report and audited financial statements. Methods of data analysis was logistic regression analysis, hypothesis testing done with multivariate testing. The results showed that the debt to equity ratio has a negatively effect the timeliness of financial reporting.Ownership manajerial structure and profitability have not effect on the timeliness of financial reporting. With this research, is expected to provide significant implications for the parties involved in assessing and predicting the timeliness of financial reports.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: timeliness of financial reporting, debt to equity ratio, ownership manajerial structure, profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 30 Mar 2022 01:38
Last Modified: 30 Mar 2022 01:38
URI: http://repository.ump.ac.id/id/eprint/11211

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