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Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2010

PENGARUH LIKUIDITAS, REPUTASI KANTOR AKUNTAN PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Undergraduate Theses from JIPPTUMG / 2013-10-24 15:28:54
Oleh : TSALIS APRILIYAH, Universitas Muhammadiyah Gresik (digilib@umg.ac.id)
Dibuat : 2011-04-12, dengan 1 file

Keyword : Timeliness, Liquidity, Reputation Office Public Accountant, and Age Company.

This Research aim to know influence of liquidity, public accountant office reputation and company age to accuracy of time is forwarding of financial statement at manufacturing business which enlist in Effect Exchange Indonesia year 2008. Election of sampel use method of Purposive Sampling. Analyzer the used is model of regresi multinomial logit. Examination of hypothesis use test of Chi Square at significant of level 5%.
Result of calculation indicate that: (1) Liquidity have an effect on signifikan to accuracy of time is forwarding of financial statement (Chi-Square=5,680; p=0,017). Excelsior of Liquidity hence excelsior accuracy of Time Will the Forwarding of Financial Statement conversely. (2) Reputation Office Public Accountant have an effect on signifikan to accuracy of time is forwarding of financial statement (Chi-Square=7,523; p=0,006). Progressively company use public accountant office service which affiliate with Reputation Office Public Accountant Big-four hence progressively on schedule the company in submitting its financial statement conversely. (3) Age company have an effect on signifikan to accuracy of time is forwarding of financial statement (Chi-Square=6,151; p=0,013). Old progressively company age hence excelsior accuracy of company time will in submitting financial statement conversely.
Result of examination of Pseudo R-Square at Nagelkerke show value equal to 0,527 meaning that high lower him accuracy of time is forwarding of financial statement at manufacturing business of year 2008, 52,7% influenced by factor of Liquidity, Reputation Office Public Accountant, and Age Company, while 47,3% the rest determined by other factors which not covered in model of regresi.
Pursuant to result of analysis, hence liquidity, public office reputation and company age have to get attention priority of management, so that accuracy of watu is forwarding of financial statement always in deadline which have been determined


Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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