PENGARUH FINANCIAL DISTRESS, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

• Main Author: Shyntya Tryayu Nurcahya, (Author)
• Format: Book
• Published: 2017-01-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/18290/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/18290/2/AWAL.pdf; http://repository.upnvj.ac.id/18290/3/BAB%20I.pdf; http://repository.upnvj.ac.id/18290/4/BAB%20II.pdf; http://repository.upnvj.ac.id/18290/5/BAB%20III.pdf; http://repository.upnvj.ac.id/18290/6/BAB%20III.pdf; http://repository.upnvj.ac.id/18290/7/BAB%20IV.pdf; http://repository.upnvj.ac.id/18290/8/BAB%20V.pdf; http://repository.upnvj.ac.id/18290/9/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/18290/10/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/18290/11/LAMPIRAN.pdf; http://repository.upnvj.ac.id/18290/12/JURNAL.pdf
• Keywords: H Social Sciences (General); HB Economic Theory; HF Commerce; HF5601 Accounting; HG Finance

This study is aimed to determine the effect of Financial Distress, ownership structure and quality of audite towards the time publication of financial reports. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2012-2015. Data obtained from financial reports published. The sampling technique is purposive sampling method that produces for 122 samples from 32 companies during the four years of observation in 2012-2015. The research data was collected by the method of observational studies and literature study method. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 23 and a significance level of 5 %. The results showed that the Financial Distress, ownership structure and quality of audite together towards on timeliness of financial statements reporting. Partially the results of the testing showed that: (1) Financial Distress has a significant influence on the timeliness of financial statements reporting with a significance level of 0.000 is smaller than the specified level α = 0.05. (2) ownership structure has no significant effect on the timeliness of financial statements reporting because it has a significance level of 0.233 is greater than the specified level α = 0.05. And (3) quality of audite has no significant effect on the timeliness of financial statements reporting because it has a significance level of 0.388 is greater than the specified level α = 0.05.