?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+UKURAN+PERUSAHAAN%2C+PROFITABILITAS%2C%0D%0ALIKUIDITAS+DAN+EFEK+SEKTOR+TERHADAP+KETEPATAN%0D%0AWAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN%0D%0APADA+MASA+PANDEMI+COVID-19&rft.creator=Jayanti+Diah+Kartiko+Sari%2C+1711031097&rft.subject=330+Ekonomi&rft.description=ABSTRAK%0D%0A%0D%0AANALISIS+PENGARUH+UKURAN+PERUSAHAAN%2C+PROFITABILITAS%2C%0D%0ALIKUIDITAS+DAN+EFEK+SEKTOR+TERHADAP+KETEPATAN+WAKTU%0D%0APENYAMPAIAN+LAPORAN+KEUANGAN+PADA+MASA+PANDEMI%0D%0A%0D%0ACOVID-19%0D%0AOleh%0D%0A%0D%0AJayanti+Diah+Kartiko+Sari%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+pengaruh+dan+perbedaan+ukuran%0D%0Aperusahaan%2C+profitabilitas%2C+likuiditas+dan+efek+sektor+terhadap+ketepatan+waktu%0D%0Apenyampaian+laporan+keuangan+pada+masa+pandemic+covid+%E2%80%93+19.+Populasi+dalam%0D%0Apenelitian+ini+adalah+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada%0D%0Atahun+2019%E2%80%932020.+Teknik+pengambilan+sampel+yang+digunakan+dalam+penelitian%0D%0Aini+adalah+purposive+sampling+dengan+beberapa+kriteria+tertentu+dengan+jumlah%0D%0Asampel+dalam+penelitian+ini+sebanyak+630+sampel.+Jenis+data+yang+digunakan+data%0D%0Asekunder.+Analisis+data+menggunakan+statistik+deskriptif%2C+analisis+regresi+logistik%2C%0D%0Adan+uji+beda+dengan+software+SPSS+25.+Hasil+penelitian+ini+menunjukkan+bahwa%0D%0Aukuran+perusahaan+dan+profitabilitas+tidak+memiliki+pengaruh+terhadap+ketepatan%0D%0Awaktu+penyampaian+laporan+keuangan%2C+likuiditas+dan+efek+sektor+memiliki%0D%0Apengaruh+positif+terhadap+ketepatan+waktu+penyampaian+laporan+keuangan.+Pada%0D%0Auji+beda+didapatkan+hasil+ukuran+perusahaan%2C+profitabilitas+dan+ketepatan+waktu%0D%0Apenyampaian+laporan+keuangan+memiliki+perbedaan+pada+sebelum+dan+saat%0D%0Aterjadinya+pandemic+covid-19%2C+likuiditas+tidak+memiliki+perbedaan+pada+sebelum%0D%0Adan+saat+terjadinya+pandemic+covid-19.%0D%0AKata+Kunci%3A+Ukuran+Perusahaan%2C+Profitabilitas%2C+Likuiditas+Dan+Efek+Sektor%0D%0AKetepatan+Waktu+Penyampaian+Laporan+Keuangan%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AANALYSIS+OF+THE+INFLUENCE+OF+COMPANY+SIZE%2C+PROFITABILITY%2C%0D%0ALIQUIDITY+AND+SECTOR+EFFECTS+ON+THE+TIMELINESS+OF%0D%0AFINANCIAL+STATEMENTS+DURING+THE+COVID-19+PANDEMIC%0D%0A%0D%0ABy%0D%0A%0D%0AJayanti+Diah+Kartiko+Sari%0D%0A%0D%0AThis+study+aims+to+determine+the+influence+and+difference+in+company+size%2C%0D%0Aprofitability%2C+liquidity+and+sector+effect+on+the+timeliness+of+the+delivery+of%0D%0Afinancial+statements+during+the+pandemic+covid+-+19.+The+population+in+this+study%0D%0Ais+companies+listed+on+the+Indonesia+Stock+Exchange+in+2019%E2%80%932020.+The+sampling%0D%0Atechnique+used+in+this+study+is+purposive+sampling+with+certain+criteria+with+the%0D%0Anumber+of+samples+in+this+study+as+many+as+630+samples.+The+type+of+data+that%0D%0Asecondary+data+is+used+for.+Data+analysis+using+descriptive+statistics%2C+logistic%0D%0Aregression+analysis%2C+and+test+is+different+from+SPSS+25+software.+The+results+of%0D%0Athis+study+show+that+the+size+of+the+company+and+profitability+have+no+influence+on%0D%0Athe+timeliness+of+the+delivery+of+financial+statements%2C+liquidity+and+sector+effects%0D%0Ahave+a+positive+influence+on+the+timeliness+of+the+delivery+of+financial+statements.%0D%0AIn+different+tests+obtained+the+results+of+the+company's+size%2C+profitability+and%0D%0Atimeliness+of+the+delivery+of+financial+statements+have+differences+before+and%0D%0Aduring+the+covid-19+pandemic%2C+liquidity+has+no+difference+before+and+during+the%0D%0Acovid-19+pandemic.%0D%0AKeywords%3A+Company+Size%2C+Profitability%2C+Liquidity+And+Sector+Securities%0D%0ATimeliness+of+Financial+Report+Submission&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60616%2F1%2F1.%2520ABSTRAK%2520%2528ABSTRACT%2529%2520-%2520Kak%2520Dan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60616%2F2%2F2.%2520SKRIPSI%2520FULL%2520-%2520Kak%2520Dan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60616%2F3%2F3.%2520SKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Kak%2520Dan.pdf&rft.identifier=++Jayanti+Diah+Kartiko+Sari%2C+1711031097++(2021)+ANALISIS+PENGARUH+UKURAN+PERUSAHAAN%2C+PROFITABILITAS%2C+LIKUIDITAS+DAN+EFEK+SEKTOR+TERHADAP+KETEPATAN+WAKTU+PENYAMPAIAN+LAPORAN+KEUANGAN+PADA+MASA+PANDEMI+COVID-19.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F60616%2F