PENGARUH RETURN ON ASSET (ROA), COMPANY SIZE, DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN COMPANY AGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2020

SETIAWAN, SETIAWAN (2021) PENGARUH RETURN ON ASSET (ROA), COMPANY SIZE, DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN COMPANY AGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari Penelitian ini adalah untuk mengetahui pengaruh Return on Asset, Company Size, Debt to Equity Ratio, Current Ratio, dan Company Age terhadap Ketepatan Waktu Palaporan Keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2020. Sampel dipilih dengan metode purposive sampling dan data yang valid adalah 57 perusahaan. Teknik pengolahan data menggunakan analisis regresi logistik yang dibantu oleh program EVIEWS versi 10 dan Microsoft Excel 2010. Hasil penelitian ini menunjukkan bahwa Return on Asset, Company Size, Debt to Equity Ratio, dan Company Age tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Sedangkan Current Ratio berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan. Implikasi dari penelitian ini adalah investor dapat memperhatikan ketepatan waktu pelaporan keuangan dalam mengambil keputusan investasi yang dapat di lihat melalui nilai Return on Asset, Company Size, Debt to Equity Ratio, Current Ratio, dan Company Age. Kata Kunci: Return On Asset, Company Size, Debt To Equity Ratio, Current Ratio, Company Age, Ketepatan Waktu Pelaporan Keuangan This purpose of this study is to determine the effect of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age on Timeliness of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 57 companies. The data processing technique uses logistic regression analysis assisted by the EVIEWS version 10 program and Microsoft Excel 2010. The results of this study indicate that Return on Assets, Firm Size, Debt to Equity Ratio, and Company Age have no significant effect on financial reporting time. While the Current Ratio has a negative and significant effect on the timeliness of financial reporting. The implication of this research is that investors can pay attention to the timeliness of financial reporting in making investation decisions which can be seen through the value of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age. Keywords: Return On Asset, Company Size, Debt To Equity Ratio, Current Ratio, Company Age, Ketepatan Waktu Pelaporan Keuangan

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 02 Jun 2022 02:30
Last Modified: 03 Aug 2023 07:37
URI: http://repository.untar.ac.id/id/eprint/35762

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