Delfina, Delfina (2023) PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), DAN FIRM SIZE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA SEKTOR INDUSTRI CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), DAN FIRM SIZE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA SEKTOR INDUSTRI CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Return on Asset, Debt to Equity Ratio, dan Firm Size terhadap Ketepatan Waktu Pelaporan Keuangan pada sektor industri consumer non-cyclicals yang terdaftar di BEI periode 2020-2022. Sampel dipilih dengan menerapkan metode purposive sampling dan data yang valid adalah 47 perusahaan. Teknik pengolahan data menggunakan analisis regresi logistic dengan aplikasi Eviews versi 13. Hasil penelitian menunjukkan bahwa Return on Asset dan Debt Equity Ratio tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Sedangkan, Firm Size berpengaruh terhadap ketepatan waktu pelaporan keuangan. Maka, disimpulkan ketepatan waktu pelaporan keuangan lebih banyak disebabkan besarnya perusahaan yang diukur dengan Firm Size. Implikasi dalam penelitian adalah investor dapat memperhatikan faktor ketepatan waktu pelaporan keuangan dalam mengambil keputusan investasi yang dapat dilihat melalui nilai Firm Size. Kata Kunci: Return on Asset, Debt to Equity Ratio, Firm Size, Ketepatan Waktu Pelaporan Keuangan ABSTRACT This research aims to determine the effect of Return on Asset, Debt to Equity Ratio, and Firm Size toward Timeliness of Financial Reporting in consumer non- cyclicals industry sector registered on the IDX for 2020-2022 period. Sample was selected by applying the purposive sampling method and valid data was 47 companies. Data processing technique uses logistic regression analysis with Eviews version 13 application. The results indicate that Return on Asset and Debt Equity Ratio had no effect on the timeliness of financial reporting. Meanwhile, Firm Size had an effect on the timeliness of financial reporting. So, it is concluded that the timeliness of financial reporting is mostly due to size of the firm as measured by Firm Size. Implication in the study is that investors can pay attention to the timeliness factor of financial reporting in making investment decisions which can be visible through the value of Firm Size. Keywords: Return on Asset, Debt to Equity Ratio, Firm Size, Timeliness of Financial Reporting
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 06 Aug 2024 02:14 |
| Last Modified: | 06 Aug 2024 02:14 |
| URI: | http://repository.untar.ac.id/id/eprint/43637 |
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