Rizny Surya Andini, 1016051070 (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2008-2010). Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Lampung.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, capital adequacy ratio (CAR), kepemilikan publik, dan solvabilitas terhadap keterlambatan publikasi laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri dari 28 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2008-2010 yang ditentukan melalui metode purposive sampling. Penelitian ini menggunakan teknik analisis regresi linear berganda model panel data. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, capital adequacy ratio (CAR), kepemilikan publik dan solvabilitas secara parsial berpengaruh tidak signifikan terhadap keterlembatan publikasi laporan keuangan. Hasil uji F menunjukkan bahwa ukuran perusahaan, profitabilitas, capital adequacy ratio (CAR), kepemilikan publik dan solvabilitas secara simultan berpengaruh signifikan terhadap keterlambatan publikasi laporan keuangan. Kata Kunci: Audit Delay, Ukuran Perusahaan, Profitabilitas, Capital Adequacy Ratio (CAR), Kepemilikan Publik, dan Solvabilitas. This research aims to analyze the effect of firm size, profitability, capital adequacy ratio (CAR), public ownership, and the solvency of the delay in the publication of the financial statements on banking companies listed in Indonesia Stock Exchange. The sample consisted of 28 banking companies listed in Indonesia Stock Exchange (IDX) 2008-2010 were determined through a purposive sampling method. This research used multiple linear regression analysis model of panel data. Result of this research showed that the firm size, profitability, capital adequacy ratio (CAR), public ownership and solvency partially insignificant effect on the delay in the publication of the financial statements. F test results indicate that firm size, profitability, capital adequacy ratio (CAR), public ownership and solvency simultaneously significant effect on the delay in the publication of the financial statements. Keywords: Audit Delay, Company Size, Profitability, Capital Adequacy Ratio (CAR), Public Ownership, and Solvency.
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas ISIP > Prodi Administrasi Bisnis |
| Depositing User: | 4426571 . Digilib |
| Date Deposited: | 30 Oct 2014 08:19 |
| Last Modified: | 30 Oct 2014 08:19 |
| URI: | http://digilib.unila.ac.id/id/eprint/4995 |
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