?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KETEPATAN+WAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN%0D%0A%0D%0AANALYSIS+OF+FACTORS+THAT+AFFECT+THE+TIMELINESS+SUBMISSION+OF+FINANCIAL+REPORTS&rft.creator=Andriani+Rumahorbo%2C+1011031031&rft.subject=+&rft.description=ABSTRAK%0D%0AANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KETEPATAN+WAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN%0D%0A%0D%0A%0D%0AOleh%0D%0AANDRIANI+RUMAHORBO%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menemukan+bukti+empiris+mengenai+faktor-faktor+yang+mempengaruhi+ketepatan+waktu+penyampaian+laporan+keuangan.+Adapun+faktor-faktor+tersebut+adalah+kepemilikan+asing%2C+kompleksitas+operasi%2C+ukuran+komite+audit%2C+dan+opini+audit+sebagai+variabel+independen+sedangkan+ketepatan+waktu+sebagai+variabel+dependen.%0D%0APenelitian+dilakukan+pada+perusahaan+sektor+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+periode+2009-2012.+Pengambilan+sampel+dilakukan+dengan+metode+purposive+sampling+dan+diperoleh+30+perusahaan+yang+memenuhi+kriteria+dalam+penelitian+sehingga+data+observasi+keseluruhan+berjumlah+120+data.+Pengujian+dilakukan+dengan+analisis+menggunakan+regresi+logistik+dengan+tingkat+signifikansi+5%25.%0D%0AHasil+penelitian+menunjukkan+bahwa+kepemilikan+asing+dan+ukuran+komite+audit+berpengaruh+positif+secara+signifikan+terhadap+ketepatan+waktu.+Sedangkan+kompleksitas+operasi+dan+opini+audit+tidak+berpengaruh+terhadap+ketepatan+waktu.%0D%0A%0D%0AKata+kunci+%3A+Ketepatan+waktu%2C+kepemilikan+asing%2C+kompleksitas+operasi%2C+%0D%0A++++++++++ukuran+komite+audit%2C+dan+opini+audit.%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0AANALYSIS+OF+FACTORS+THAT+AFFECT+THE+TIMELINESS+SUBMISSION+OF+FINANCIAL+REPORTS%0D%0A%0D%0ABy%0D%0AANDRIANI+RUMAHORBO%0D%0A%0D%0AThis+study+aims+to+find+empirical+evidence+on+the+factors+that+affect+the+timeliness+of+financial+reports.+As+these+factors+are+foreign+ownership%2C+operating+complexity%2C+audit+committee+size%2C+and+audit+opinion+as+independent+variable+while+timeliness+as+dependent+variable.%0D%0AThis+study+was+done+at+the+manufacturing+sector+companies+listed+in+Indonesia+Stock+Exchange+2009-2012.+Sampling+was+performed+with+a+purposive+sampling+method+and+acquired+30+companies+that+meet+the+criteria+in+the+study+so+that+the+overall+observation+data+amounted+to+120+data.+Testing+of+performed+by+using+logistic+regression+analysis+with+a+significance+level+of+5%25.%0D%0AThe+result+showed+that+foreign+ownership+and+committee+audit+size+are+significantly+positive+affect+on+timeliness.+While+operating+complexity+and+audit+opinion+does+not+affect+on+timeliness.%0D%0A%0D%0AKeyword%3A+Timeliness%2C+foreign+ownership%2C+operating+complexity%2C+audit++++%0D%0Acommittee+size%2C+and+audit+opinion.%0D%0A&rft.publisher=Universitas+Lampung&rft.date=2014-08-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F4%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F5%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F6%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F7%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F8%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F9%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F10%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F11%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F12%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F13%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F14%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F16%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F17%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F18%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F19%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F20%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Andriani+Rumahorbo%2C+1011031031++(2014)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KETEPATAN+WAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN+ANALYSIS+OF+FACTORS+THAT+AFFECT+THE+TIMELINESS+SUBMISSION+OF+FINANCIAL+REPORTS.++Universitas+Lampung%2C+Fakultas+Ekonomi.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F2621%2F