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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 22/05/2018 13:06:55 • 438 Views
PENGARUH RETURN ON ASSETS, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2016)Created by :
MARLINA FILI ( 201412052 )
Subject: | KETEPATAN LAPORAN KEUANGAN | Alt. Subject : | PRECISION REPORT FINANCIAL | Keyword: | ketepatan waktu (timeliness) return on assets current ratio dan debt to equity ratio |
Description:
Penelitian ini bertujuan untuk menemukan bukti empiris tentang faktor-faktoryang mempengaruhi ketepatan waktu penyampaian laporan keuangan Sub Sektor Tranposrtasi yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini yaitu Return On Assets, Current Ratio, dan Debt To Equity Ratio.
Sampel dari penelitian ini menggunakan 70Sub Sektor Transportasi yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yangdiambil dengan menggunakan metode sampel purposive sampling. Faktor-faktor tersebutkemudian diuji dengan menggunakan Logistic Binary pada tingkat signifikansi 5persen.
Hasil penelitian mengidentifikasi bahwa Current Ratio secara signifikanberpengaruh pada ketepatan waktu penyampaian laporan keuangan perusahaan,sedangkan Return On Assets dan Debt To Equity Ratio tidak berpengaruh signifikan padaketepatan waktu penyampaian laporan keuangan sub sektor Transportasi yang terdaftar di Bursa Efek Indonesia.
Date Create | : | 22/05/2018 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201412052 | Collection ID | : | 201412052 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2018
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-return-on-assets-current-ratio-dan-debt-to-equity-ratio-terhadap-ketepatan-waktu-penyampaian-laporan-keuangan--studi-empiris-pada-perusahaan-sub-sektor-transportasi-yang-terdaftar-di-bursa-efek-indonesia-20122016-10616.html
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