PENGARUH EARNING MANAGEMENT, PROFITABILITY, FINANCIAL DISTRESS, DAN BIG FOUR AUDIT COMPANIES TERHADAP AUDITED FINANCIAL STATEMENT TIMELINESS PADA PERUSAHAAN PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2015-2017

KURNIAWAN, TERESA JOVINA (2019) PENGARUH EARNING MANAGEMENT, PROFITABILITY, FINANCIAL DISTRESS, DAN BIG FOUR AUDIT COMPANIES TERHADAP AUDITED FINANCIAL STATEMENT TIMELINESS PADA PERUSAHAAN PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Tujuan dilakukannya penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh earning management, profitability, financial distress, dan big four audit companies terhadap audited financial statement timeliness pada perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2017. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh sejumlah 41 perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2017 sebagai sampel penelitian. Data penelitian diperoleh dari laporan keuangan tahunan yang telah diaudit untuk tahun buku yang berakhir pada 31 Desember selama tahun 2015-2017. Regresi logistik berganda digunakan dalam pengujian hipotesis dengan menggunakan program SPSS 23.0. Hasil penelitian menunjukkan bahwa earning management dan profitability berpengaruh secara signifikan terhadap audited financial statement timeliness, sedangkan financial distress dan big four audit companies tidak berpengaruh secara signifikan terhadap audited financial statement timeliness. Kata kunci: Audited Financial Statement Timeliness, Earning Management, Profitability, Financial Distress, Big Four Audit Companies The purpose of this study is to obtain empirical evidence regarding the effect of earning management, profitability, financial distress, and big four audit companies on audited financial statement timeliness at trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 41 trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31st during 2015-2017. Binary logistic regression is used to test the hypothesis using SPSS 23.0. The result of this study shows that earning management and profitability have significant effect on audited financial statement timeliness, while financial distress and big four audit companies do not have significant effect on audited financial statement timeliness. Keywords: Audited Financial Statement Timeliness, Earning Management, Profitability, Financial Distress, Big Four Audit Companies

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 07 Jan 2022 11:48
Last Modified: 07 Jan 2022 11:48
URI: http://repository.untar.ac.id/id/eprint/33513

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