SKRIPSI AKS

Pengaruh Solvabilitas, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan Tahun 2019-2021.

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ABSTRACT

This research aims to determine the influence of solvency, profitability,
company size and institutional ownership on the timeliness of financial reporting.
The independent variables used are solvency, profitability, company size and
institutional ownership. Meanwhile, the dependent variable in this research is the
timeliness of financial reporting.
The population in this research are banking companies listed on the
Indonesia Stock Exchange in 2019-2021. The data used in this research was
obtained from the financial reports of the sample companies. The sampling
technique used was purposive sampling. The samples obtained were 43 banking
companies. The analytical tool used in this research is panel data regression
analysis using the SPSS version 23 application.
The results of this research show that the solvency variable has no effect on
the timeliness of financial reporting, profitability has no effect on the timeliness of
financial reporting, company size has a negative effect on the timeliness of financial
reporting and institutional ownership has no effect on the timeliness of financial
reporting.
Keywords: solvency, profitability, company size, institutional ownership, timeliness
of financial reporting.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 LAR p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 98 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Laras Sofiana

Versi lain/terkait

Lampiran Berkas

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