KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN DALAM SITUASI PANDEMI COVID-19
This study aims to examine the effect of company size, financial distress, institutional ownership and audit committee on the timeliness of financial reporting. This study uses a sample, namely property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the...
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2022-07-04.
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| 260 | |c 2022-07-04. | ||
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| 500 | |a http://repository.upnvj.ac.id/18954/10/LAMPIRAN.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/18954/12/ARTIKEL%20KI.pdf | ||
| 520 | |a This study aims to examine the effect of company size, financial distress, institutional ownership and audit committee on the timeliness of financial reporting. This study uses a sample, namely property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 201 samples. The data analysis technique used in this study uses logistic regression with results showing that company size, institutional ownership and audit committee do not have a positive effect on the timeliness of financial reporting. While the financial distress variable does not have a negative effect on the timeliness of financial reporting. | ||
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