PENGARUH RETURN ON ASSETS, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

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UEU » Journal » Akuntansi
Posted by [email protected] at 05/10/2021 11:14:05 • 329 Views

PENGARUH RETURN ON ASSETS, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Created by :
Marlina Fili ( 201412052 )
Dwi Wahyuningsih

Subject:	KETEPATAN LAPORAN KEUANGAN
Alt. Subject :	ACCURACY REPORT FINANCE
Keyword:	timeliness (timeliness) return on assets current ratio and debt to equity ratio

Description:

This study aims to find empirical evidence about the factors that effect the time liness of financial reports in the transport listed in Indonesia Stock Exchange. Factors tested in this study, namely Return On Assets, Current Ratio, and Debt To Equity Ratio. Samples from this study using 70in the transport sector listed is consistenly listed in the Indonesia Stock Exchange 2012-2016 are taken using purposive sampling sample. These factors were then tested using Binary Logistic at a significance level of 5 percents. Current Ratio study results identified that significantly effect the timely submission of financial statements, while the Return On Assets and Debt To Equity Ratio no significant effect on the timely submission of financial statements in the transport sector listed in Indonesia Stock Exchange.

Date Create	:	05/10/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1907
Collection ID	:	11_1907

Source :
JCA Ekonomi Volume 1 Nomor 1 Januari - Juni 2020

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-return-on-assets-current-ratio-dan-debt-to-equity-ratio-terhadap-ketepatan-waktu-penyampaian-laporan-keuangan-22046.html

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