ANGGRAINI , RAHMA PUTRI (2024) PENGARUH KINERJA KEUANGAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP KETEPATAN WAKTU DALAM PENYAMPAIAN LAPORAN KEUANGAN INTERIM (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY & REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2020-2022). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari kinerja keuangan perusahaan yang dilihat melalui profitabilitas dan likuiditas serta financial distress terhadap ketepatan waktu dalam penyampaian laporan keuangan interim pada perusahaan Property dan Real Estate yang tercatat di Bursa Efek Indonesia periode 2020-2022. Sampel pada penelitian ini dipilih menggunakan teknik purposive sampling pada seluruh perusahaan di sektor Property dan Real Estate di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi logistic dengan menggunakan uji kelayakan model regresi, uji keseluruhan model, uji nilai Nagelkerge’s R Square, dan uji hipotesis menggunakan uji wald. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas, likuiditas, dan financial distress berpengaruh positif terhadap ketepatan waktu dalam penyampaian laporan keuangan. Kata kunci: Ketepatan Waktu dalam Penyampaian Laporan Keuangan Interim, Profitabilitas, Likuiditas, Financial Distress. ABSTRACT THE INFLUENCE OF COMPANY’S FINANCIAL PERFORMANCE AND FINANCIAL DISTRESS ON THE TIMELINESS OF INTERIM FINANCIAL STATEMENT (SUBMISSION IN THE PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022) By : ANGGRAINI RAHMA PUTRI This research was conducted to determine the influence of company’s financial performance measured by profitability and liquidity as well as financial distress on the timeliness of interim financial statement submission in the Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2022 period. The sample in this study was selected using a purposive sampling technique from all companies in the Property and Real Estate sector in Indonesia Stock Exchange. This research processed using the logistic regression analysis with the analytical techniques used are goodness of fit test, overall model fit test, nagelkerge’s r square, and hypothesis testing using wald test. The results of the research showed that the profitability, liquidity, and financial distress have a positive effect on the timeliness of interim financial statement submission. Keywords: Timeliness of Interim Financial Statement Submission, Profitability, Liquidity, Financial Distress.
| Item Type: | Other |
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| Subjects: | ?? 330 ?? ?? 332 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | UPT . Desi Zulfi Melasari |
| Date Deposited: | 03 Mar 2025 03:55 |
| Last Modified: | 03 Mar 2025 03:55 |
| URI: | http://digilib.unila.ac.id/id/eprint/85282 |
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