PENGARUH PROFITABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
This study was conducted to analyze the factors that influence the timeliness of financial statement submission. The population in this study is a mining company listed on the Indonesia Stock Exchange 2014-2016. Data obtained from published annual financial reports. The sampling technique is a purpo...
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2017-07-10.
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| 260 | |c 2017-07-10. | ||
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| 520 | |a This study was conducted to analyze the factors that influence the timeliness of financial statement submission. The population in this study is a mining company listed on the Indonesia Stock Exchange 2014-2016. Data obtained from published annual financial reports. The sampling technique is a purposive sampling method that produces for 48 samples from 16 companies during 3 years observation in 2014-2016. The data of this research were collected by observation method and literature study method. The method of analysis used is logistic regression analysis. The results showed that profitability, audit opinion, and firm size did not significant affect the timeliness of financial statement submission. | ||
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