Jumat, 13 April 2012

Faktor-Faktor yang Mempengaruhi Penyelesaian Penyajian Laporan Keuangan pada Perusahaan yang Terdaftar Di BEJ


Penelitian ini telah Dipresentasikan pada Seminar Nasional Good  Corporate Governance di Universitas Trisakti – Jakarta  (24 – 25 November 2006)
Abstract: This research has a purpose to provide empirical evident about factors that affect the finalization of the financial statement.  The examined factors on this research are firm size, profitability ratio, solvability ratio, liquidity ratio, firm age and extra ordinary items. The samples consist of 131 firms from 2002 through 2004 and still listed. The statistic method used to test on the research hypothesis is multiple regression. The result show that factors that affect the finalization of the financial statement are firm size and firm age, and the others factors like profitability ratio, solvability ratio, liquidity ratio and extra ordinary items not affect the finalization of the financial statement. 
Keywords: finalization of financial statement, financial ratios, extra ordinary items, multiple regression.
Artikel Penelitian Lengkap dapat Didownload disini -> penelitian-penyelesaian-lk.pdf

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