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FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERINDEKS DI INDEKS SAHAM SYARIAH INDONESIA

Maqdis: Jurnal Kajian Ekonomi Islam

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Title FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERINDEKS DI INDEKS SAHAM SYARIAH INDONESIA
 
Creator PRATIWI, NILA
SANJAYA, SIGIT
 
Subject Economics
Profitability, Liquidity, Timeliness
 
Description The theme of the article is "economy based on the principles of Islam". This research to analyze the factors influencing timeliness financial reporting in Indonesian Stock Exchange (IDX) period 2011 - 2015.Population of This Research is 359 companies listed in Indeks Saham Syariah Indonesia. Sample is determined by Slovin Formula, total sample is 190 companies, then sample is determined by purposive sample. Total sample in this research 50 companies. Data source is secondary data. Analysis data use descriptive statistic and logistic regression. Analysis data use Nagelkerke R Square to test framework conceptual, simultaneously test by using Omnibus Test Model Coefficient and hypothesis test by using significant test. Result of this research: profitability have not significant effect to timeliness financial reporting, firm size have not significant effect to timeliness financial reporting, liquidity have not significant effect to timeliness financial reporting.
 
Publisher Universitas Islam Negeri Imam Bonjol Padang
 
Contributor —
 
Date 2017-11-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Historical Inquiry; Quasi-Experimental; Literary Analysis; Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/maqdis/article/view/106
10.15548/maqdis.v2i2.106
 
Source Maqdis : Jurnal Kajian Ekonomi Islam; Vol 2, No 2 (2017): Juli - Desember 2017; 119-127
2528-5661
2528-5645
 
Language ind
 
Relation http://journal.febi.uinib.ac.id/index.php/maqdis/article/view/106/121
http://journal.febi.uinib.ac.id/index.php/maqdis/article/downloadSuppFile/106/114
 
Rights Copyright (c) 2017 Maqdis : Jurnal Kajian Ekonomi Islam
http://creativecommons.org/licenses/by-nc-sa/4.0