因素——影响财务报告准时的因素(印尼证券交易所制造公司研究2017-2019年周期)

Ponco Adi Prakoso, Djoko wahyudi
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引用次数: 3

摘要

本研究考察了盈利能力、流动性、杠杆、声誉审计师、公司规模和审计意见对2017-2019年BEI期间上市的制造业公司财务报告及时性的影响。本研究的人口是2017年至2019年在印度尼西亚证券交易所上市的所有公司。样本的选取采用有目的的抽样方法,共获得324份样本。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Faktor – Faktor yang mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Perusahaan Manufaktur di Bursa Efek Indonesia Tahun Periode 2017-2019)
This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.
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