| dc.contributor |
|
|
| dc.creator |
Putri, Indri Rizki |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Utomo, Harlianto |
|
| dc.date |
2015-02-08 |
|
| dc.date.accessioned |
2019-09-12T07:05:11Z |
|
| dc.date.available |
2019-09-12T07:05:11Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/718 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24874 |
|
| dc.description |
ABSTRACT. This study attempts to test the influence of the factors that affect timeliness, using variables profitability, the solvability, firm size, an internal auditor, the audit opinion and the public accountant’s size. The data used in this research is taken from secondary data. Analysis technique used is a test of statistical analysis method with a logistic regression with SPSS 20.0. The total sample in this research as many as 8 companies obtained indirectly from the Indonesian Stock Exchange, which report financial data company basic and chemical manufacturing industry sector of the sub and the like in the metal sector 2011-2013. The results of testing shows that that the solvability of influential significantly to timeliness, While profitability, the company size, internal auditor, an audit opinion and the public accountant’s size on the timeliness not significant. Keywords: profitability, solvability, firm size. internal auditor, audit opinion, public accountant size, timeliness. ABSTRAK. Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor yang mempengaruhi Timeliness, dengan menggunakan variabel Profitabilitas, solvabilitas, size perusahaan, internal auditor, opini audit dan ukuran KAP. Data yang digunakan dalam penelitian ini adalah data sekunder.Teknik analisis yang digunakan adalah uji statistik dengan metode analisis regresi logistik dengan SPSS 20.0. Jumlah sampel dalam penelitian ini sebanyak 8 perusahaan yang diperoleh langsung dari Bursa Efek Indonesia (BEI), yaitu data laporan keuangan perusahaan Manufaktur Sektor Industri Dasar dan Kimia Dari Sub Sektor Logam dan Sejenisnya pada tahun 2011-2013. Hasil pengujian menunjukkan bahwa bahwa solvabilitas berpengaruh signifikan terhadap Timeliness, sedangkan profitabilitas, size perusahaan, internal auditor, opini audit dan ukuran KAP tidak berpengaruh signifikan terhadap Timeliness. Kata Kunci: Profitabilitas, Solvabilitas, Size Perusahaan, Internal Audior, Opini Audit, Ukuran Kantor Akuntan Publik (KAP), Timeliness |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/718/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 146-155 |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 146-155 |
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| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi, Ekonomi dan Bisnis |
|
| dc.subject |
Profitabilitas, Solvabilitas, Size Perusahaan, Internal Audior, Opini Audit, Ukuran Kantor Akuntan Publik (KAP), Timeliness |
|
| dc.title |
PENGARUH PROFITABILITAS, SOLVABILITAS, SIZE PERUSAHAAN, INTERNAL AUDITOR, OPINI AUDIT DAN UKURAN KAP TERHADAP TIMELINESS |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
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