The analytical method used in this study is logistic regression and The results of the study were tested using the SPSS version 25 application. Based on the sample criteria, there were 14 samples. The data used are secondary data in the form of annual reports for the period of 2015-2019 listed on the Indonesia Stock Exchange and the sampling technique using purposive sampling method. The financial statements provided by each company are an important source of information in the investment business, the regulations set by BAPEPAM number : KEP-431/BL/2012 which states that companies must submit financial reports no later than four months after the end of the year.This study aims to determine the variable profitability, liquidity, company size on the timeliness of financial statement submission. Menurut Standar Akuntansi Keuangan yang berlaku di Indonesia, laporan keuangan perusahaan yang lengkap terdiri dari 5 jenis yang memiliki fungsi dan tujuan yang berbeda: Laporan Laba Rugi. Sampel diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia.
Selanjutnya taksonomi laporan keuangan ini. dan Frekuensi Rapat Komite Audit Terhadap Kualitas Laporan Keuangan dengan. McDonald's Corporation NYSE: MCD (di Indonesia terkenal dengan sebutan McD, dibaca Mekdi) adalah waralaba rumah makan siap saji terbesar di dunia. Analisis Laporan keuangan Perusahaan Multinasional MCDONAL’S CORPORATION. Publications are distributed below Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.Profitability, liquidity, company size, timelines of financial statement submission Abstract Sebagai langkah pengembangan awal, BEI telah menyelesaikan taksonomi khusus untuk laporan keuangan perusahaan. Analisis Laporan keuangan Perusahaan Multinasional. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.Īlthough authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode. The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. The copyright transfer covers the right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature. We declare that this paper has not been published in the same form elsewhere.įurthermore, I/We hereby transfer the unlimited rights of publication of the above mentioned paper in whole to JBA and P3M STIE Trisakti. The undersigned represents that he/she has the power and authority to make and execute this assignment.Įach manuscripts that submitted must include declaration by authors The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to JBA and P3M STIE Trisakti. Untuk informasi lebih lanjut, silakan menghubungi Call Center Garuda Indonesia di nomor 7-807 (khusus untuk. The copyright to this article is transferred to Jurnal Bisnis dan Akuntansi (JBA) and Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi (STIE) Trisakti if and when the article is accepted for publication. Keempat, dampak kualitas laporan keuangan terhadap under-investment lebih kuat pada perusahaan yang mempunyai asimetri informasi lebih besar.