PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi empiris pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia)
Journal Title: Jurnal Akuntansi - Year 2013, Vol 1, Issue 2
Abstract
The purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 . This study use the four independent variables , namely , leverage , liquidity , firm size , and audit quality and the use of the dependent variable as a proxy for the quality of the timeliness of financial information. This study uses targeted Sampling (purposive sampling) . Population in this research is that companies engaged in property and real estate are listed in the Indonesia Stock Exchange during the study period between 2008 to 2011 . Sample totaled 128 with 32 companies that have been based on the criteria specified . Analysis of research data using multiple linear regression with SPSS Version 16.0 . Based on the analysis performed in this study shows that of the four proposed variables (leverage , liquidity , firm size , and quality audit) only liquidity that have a significant positive impact on the quality of financial reporting information , while leverage , firm size , and quality audit is not affect the quality of financial reporting information.
Authors and Affiliations
Susanti Susanti
Keywords
Related Articles
- EP ID EP286383
- DOI 10.24964/ja.v1i2.11
- Views 141
- Downloads 0
CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Indonesia di Indeks LQ45 Tahun 2010-2014)
Purpose - The purpose of this study was to examine the effect of corporate governance on the financial performance of the company. Corporate governance is measured using a proxy board size, independent board, and manager...
ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN
Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable...
PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada
This study discusses the value of the company and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2011. The purpose of this research is to determine w...
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN
The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Rep...
PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING LOAN, NET INTEREST MARGIN, OPERATIONAL EFFICIENCY RATIO, LIQUIDITY TO DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Swasta Nasional Berstatus Devisa yang Terdaftar di Bank Indonesia Periode 2009-2011)
Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Liquidity to Debt...