PENGARUH FAKTOR-FAKTOR NONFINANSIAL TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN PERUSAHAAN YANG TERMASUK JAKARTA ISLAMIC INDEX PERIODE 2011-2014

MUHAMAD REZA UTAMA PUTRA, NIM. 12390035 (2017) PENGARUH FAKTOR-FAKTOR NONFINANSIAL TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN PERUSAHAAN YANG TERMASUK JAKARTA ISLAMIC INDEX PERIODE 2011-2014. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

In accordance facts turned out to be a delay made by several companies going public in Indonesia. Delay is reflected in the treatment of these companies in publishing annual financial statements. The purpose of this study was to determine the effect of non-financial factors in the delay in the publication of the annual financial statements of the company. This research was conducted at the company including the Jakarta Islamic Index in the period 2011-2014. Sampling using purposive sampling method and obtained 13 samples of the company. Delay in Publication of Financial Statements measured by Complexity Corporate Operations, Age Company, Company Size, and Public Ownership. The results of this study indicate that the complexity of the company's operations, firm age and size of the company has no significant effect on the delay in the publication of the annual financial statements of public companies, while ownership of a significant negative effect on the delay in the publication of the annual financial statements of the company.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: H. MUH. YAZID AFANDI, M.Ag.
Uncontrolled Keywords: complexity, age, size, public ownership, delays
Subjects: Manajemen Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Manajemen Keuangan Syariah (S1)
Depositing User / Editor: Miftahul Ulum [IT Staff] ---- youtube : ulum virgo -------- Facebook : digilibuin
Date Deposited: 13 Mar 2017 14:59
Last Modified: 13 Mar 2017 14:59
URI: http://digilib.uin-suka.ac.id/id/eprint/24509

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