Detail Inovasi Perguruan Tinggi


Tema: Akuntansi
Judul: HUBUNGAN PENDAPATAN DAN LABA DENGAN PENYAMPAIAN LAPORAN KEUANGAN INTERIM (PSAK NO. 03) (Studi Kasus Pada Perusahaan Go Public Sektor Riil Yang Terdaftar Di BEI)
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0430106502

Tahun: 2015

The timeliness of financial statement publication is the necessary thing, since that financial information is used by the decision makers. This research aim to find the empirical evidence of the factors influenced to the timeliness of interim financial statement publication of real sector companies listed on indonesia stock exchange. Those factors tested are revenue and profit.

The samples of this research are 21 real sector companies from the total of 55 companies, that subjected the fines quarterly along 2013. The datas used are secondary data, those are the quarterly financial statement of 21 samples, so the total of the samples used are 84 samples, which are going to be tested by SPSS to determine whether the revenue and profit has the influence to the publication of interim financial statements. The analysis used are corellation and determination (F) testing with the significancy level of 5 percent.

The result of this research shows that, the number of the punctual companies is greater the late ones. The hypothesis testing using corellation shows that revenue has influence to the interim financial statement publication, meanwhile profit doesnt influence the interim financial statement publication. The result of determination testing shows that revenue and profit influence the interim financial statement publication simultaneously.

 

Key words: revenue, profit, and interim financial statement publication.