?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KETEPATAN%0D%0AWAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN+INTERIM%0D%0A(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0AIndonesia+Tahun+2013-2015)&rft.creator=Apri+Fajar%2C+1011031033&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0ATHE+ANALYSIS+OF+FACTORSWHICH+INFLUENCE+TIME+ACCURACY+IN%0D%0AINTERIM+FINANCIAL+SUBMISSION+REPORT%0D%0ABy%0D%0AAPRI+FAJAR%0D%0AThe+financial+submission+are+one+of+the+media+designed+to+provide+information%0D%0Aand+economic+measurement+of+resources+and+performance+owned+by+a+company+to%0D%0Aprospective+investors%2C+prospective+creditors%2C+corporate+management+and+other%0D%0Ausers+of+financial+submission+for+making+decision.%0D%0AThe+research+objectives+is+to+analyze+the+factors+which+influence+time+accurancy+in%0D%0Ainterim+financial+submission+report.+The+variables+used+in+this+research+are+Foreign%0D%0AOwnership%2C+Operation+Complexity%2C+Company+Size%2C+Profitability%2C+and+Liquidity+as%0D%0Aindependent+variable+and+Time+Accuracy+as+the+dependent+variable.+The+sample+of+this%0D%0Aresearch+consists+of+25+manufacturing+companies+that+listed+on+the+Indonesia+Stock%0D%0AExchange+period+of+2013+to+2015.+The+Criteria+for+sampling+using+purposive+sampling%0D%0Amethod%2C+with+total+observation+of+300+data.+The+test+was+performed+by+using+analysis%0D%0Amultiple+linear+regression.%0D%0AThe+data+analysis+showed+that+the+foreign+ownership+has+a+significant+negative+effect+on%0D%0Athe+time+accuracy+of+financial+submission.+The+complexity+of+operation+has+a+positive%0D%0Aeffect+is+not+significant+on+the+time+accuracy+of+financial+submission.+The+size+of+the%0D%0Acompany+has+no+significant+positive+effect+on+the+time+accuracy+of+financial%0D%0Asubmission.+Profitability+has+a+significant+positive+effect+on+the+time+accuracy+of%0D%0Afinancial+submission.+Liquidity+has+no+significant+positive+effect+on+the+time+accuracy%0D%0Aof+financial+submission.+Based+on+the+data%2C+it+is+concluded+that+only+the+variable+of%0D%0Athe+Foreign+Ownership+and+Profitability+had+a+statistically+significant+effect+on+Time%0D%0AAccuracy.+While+the+variables+of+the+Operation+Complexity%2C+Company+Size%2C+Liquidity%0D%0Ahas+no+significant+effect+on+Time+Accuracy.%0D%0AKeywords%3A+Company+Size%2C+Foreign+Ownership%2C+Liquidity%2C+Operational%0D%0AComplexity%2C+Profitability%2C+Time+of+Accuracy%0D%0A%0D%0AABSTRAK%0D%0AANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KETEPATAN%0D%0AWAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN+INTERIM%0D%0AOleh%0D%0AAPRI+FAJAR%0D%0ALaporan+keuangan+merupakan+salah+satu+media+yang+dirancang+untuk+memberikan%0D%0Ainformasi+-+informasi+dan+pengukuran+secara+ekonomi+mengenai+sumber+daya+dan%0D%0Akinerja+yang+dimiliki+oleh+suatu+perusahaan+kepada+calon+investor%2C+calon+kreditor%2C%0D%0Amanajemen+perusahaan+dan+pengguna+laporan+keuangan+lainnya+untuk+pengambilan%0D%0Akeputusan.+Para+pengguna+laporan+keuangan+tentu+akan+berhati-hati+dalam+proses%0D%0Apengambilan+keputusan%2C+sebelum+ditinjau+lebih+dalam+mengenai+informasi+yang%0D%0Aterkandung+di+dalam+suatu+laporan+keuangan.%0D%0ATujuan+dalam+penelitian+ini+adalah+untuk+menganalisis+faktor-faktor+yang%0D%0Amempengaruhi+ketepatan+waktu+dalam+penyampaian+laporan+keuangan+interim.%0D%0AVariabel+yang+digunakan+dalam+penelitian+ini+yaitu+Kepemilikan+Asing%2C+Kompleksitas%0D%0AOperasi%2C+Ukuran+Perusahaan%2C+Profitabilitas%2C+dan+Likuiditas+sebagai+variabel+independen%0D%0Adan+Ketepatan+Waktu+sebagai+variabel+dependen.+Sampel+yang+digunakan+dalam%0D%0Apenelitian+ini+terdiri+dari+25+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek%0D%0AIndonesia+periode+2013-2015.+Kriteria+dalam+pengambilan+sampel+pada+penelitian%0D%0Aini+menggunakan+metode+purposive+sampling%2C+dengan+total+pengamatan+sejumlah%0D%0A300+data.%0D%0AHasil+penelitian+menunjukkan+bahwa+Kepemilikan+Asing+berpengaruh+negative%0D%0Asignifikan+terhadap+ketepatan+waktu+penyampaian+laporan+keuangan.%0D%0AKompleksitas+operasi+berpengaruh+positif+namun+tidak+signifikan+terhadap%0D%0Aketepatan+waktu+penyampaian+laporan+keuangan.+Ukuran+perusahaan+(size)%0D%0Aberpengaruh+positif+namun+tidak+signifikan+terhadap+ketepatan+waktu+dalam%0D%0Apenyampaian+laporan+keuangan.+Profitabilitas+berpengaruh+positif+signifikan%0D%0Aterhadap+ketepatan+waktu+penyampaian+laporan+keuangan.+Likuiditas+berpengaruh%0D%0Apositif+namun+tidak+signifikan+terhadap+ketepatan+waktu+penyampaian+laporan%0D%0Akeuangan.+Berdasarkan+analisis+data+bahwa+dalam+penelitian+ini+hanya+variabel%0D%0AKepemilikan+Asing+dan+Profitabilitas+(ROA)+yang+berpengaruh+singnifikan+secara%0D%0Astatistik+terhadap+Ketepatan+Waktu.+Sedangkan+variabel+Kompleksitas+Operasi%2C+Ukuran%0D%0APerusahaan%2C+Likuiditas+tidak+berpengaruh+signifikan+terhadap+Ketepatan+Waktu.%0D%0AKata+kunci%3A+Ketepatan+Waktu%2C+Kepemilikan+Asing%2C+Kompleksitas+Operasi%2C%0D%0ALikuiditas%2C+Profitabilitas%2C+Ukuran+Perusahaan&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-06-19&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28857%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28857%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28857%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Apri+Fajar%2C+1011031033++(2017)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KETEPATAN+WAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN+INTERIM+(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2013-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28857%2F