Record Details

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN DAN IMPLIKASINYA PADA EARNING RESPONSE COEFFICIENT

E-Jurnal Ekonomi dan Bisnis

View Archive Info
 
 
Field Value
 
Title PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN DAN IMPLIKASINYA PADA EARNING RESPONSE COEFFICIENT
 
Creator Dewi, I Gusti Ayu Ratih Permata
Yadnyana, I Ketut
Sudana, I Putu
 
Subject profitability, company size, timeliness, earning response coefficient
 
Description This study aims to examine the effect of profitability and size of the company and the timeliness of financial reporting implications on earnings response coefficient Indonesian companies, especially manufacturing companies. The data used is secondary data in the external form of financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2012-2014. Selection of the sample with purposive sampling method and acquired 76 companies with the number of observations for 3 years. Data analysis technique used is path analysis (path analysis). The test results showed that the profitability and size of the company positive impact on the timeliness of financial reporting. Profitability negative effect on earnings response coefficient and size of the company's positive effect on earnings response coefficient. Further timeliness of submission of financial statements to mediate the effect of profitability and the size of the company on earnings response coefficient.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-11-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/20181
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.09.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/20181/16162