标题：PENGARUH PROFITABILITAS,LIKUIDITAS,LEVERAGE KEUANGAN,UKURAN PERUSAHAAN DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009 – 2011
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：This research aims is to analyze the influence of profitability,liquidity,financial leverage,firm’s size,and shareholder’s dispersion on the timeliness of the financial statements.Sample of this research are 112 manufactures companies that consistent listed in Indonesia Stock Exchange (IDX) from period 2009 – 2011 and selected by using purposive sampling method.Method used in analyzing data is logistic regression analysis.Result of this research showed that profitability,liquidity,firm’s size,and shareholder’s dispersion have no effect on the timeliness of financial statement.Meanwhile financial leverage have an effect on the timeliness of financial statement.
关键词：Profitability;Liquidity;Financial Leverage;Firm’s Size;Shareholder’s Dispersion;and The Timeliness of Financial Statement.
