Pengaruh Profitabilitas, Kepemilikan Publik, Dan Opini Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Insutri Barang Konsumsi Yang Terdaftar di BEI Periode 2013-2015

  • Rizqi Janna Nuro STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang
  • Muhammad Mudhofar STIE Widya Gama Lumajang
Keywords: Timeliness, Profitability, Public Ownership, Auditor Opinion and Financial Report

Abstract

The development of this era can improve the development of other things as well, one of which is the development in the capital market. With increasing developments will affect the improvement of existing competition. Especially in business competition, business will increasingly improve the quality and quality of each company. One of the most important information in the business world is the financial statements provided and published every advanced company. The purpose of this research is to know and analyze the effect of profitability, Public Ownership, and Opinion Auditor to the timeliness of financial reporting. Method used in this research is hypothesis testing research with data analysis technique documentation. Based on the results of the research indicates that Profitability Variable, Public Ownership has no significant effect on the timeliness of financial reporting. While the Auditor Opinion has a significant effect on the accuracy of Financial Reporting Time.

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Published
2019-06-27
Section
Articles