| dc.contributor.author | Astriyana, Gita | |
| dc.contributor.author | Amrizal | |
| dc.contributor.author | Sari, Mita Nurmala | |
| dc.contributor.author | Hasanah, Nurlaili | |
| dc.date.accessioned | 2016-06-22T06:38:28Z | |
| dc.date.available | 2016-06-22T06:38:28Z | |
| dc.date.issued | 2016-05-28 | |
| dc.identifier.citation | Ahmed dan Duellman. 2007. “Accounting Conservatism and Board of Director Characteri stics: An empirical analysis”, Journal of Accounting and Economics. Basu, S. 1997. “The Conservatism Principle and Asymmetric Timeliness of Earnings”, Journal of Accounting and Economics 24, Desember. Indrayati, Martha R. 2010. “Pengaruh Karakteristik Dewan Komisaris terhadap Tingkat Konservatisme Akuntansi”, Skripsi, Fakultas Ekonomi Universitas Diponegoro. Fujianti, Lailah. 2015. “Analisis Diteriminasi dan Reaksi Pasar atas Timeliness Reporting: Studi pada Bursa Efek Indonesia”, Skripsi, Fakultas Ekonomi Universitas Pancasila Jakarta Ukago, Kristianus. 2004 “Faktor – Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan Bukti Empiris Emiten di Bursa Efek Jakarta”, Tesis, Magister Akuntansi Program Pascasarjana Universitas Diponegoro. http://www.idx.co.id diakses April 2016 | in_ID |
| dc.identifier.issn | 2460-0784 | |
| dc.identifier.uri | http://hdl.handle.net/11617/7348 | |
| dc.description.abstract | This study aimed to examine the influence of audit, tax evasion and the accounting conservatism of timeliness
reporting. To be relevant, an accounting information to be submitted on time and have a predictive value.
This research method using purposive sampling method with sample included 30 banking companies period
2011 – 2015 with data analysis techniques logistic regression. The results showed that the variables
independent only quality audit reporting positive influence on timeliness reporting. This study is one of the
tasks of financial accounting colloquium course. | in_ID |
| dc.language.iso | id | in_ID |
| dc.publisher | Universitas Muhammadiyah Surakarta | in_ID |
| dc.subject | Quality Audit | in_ID |
| dc.subject | Tax Evasion | in_ID |
| dc.subject | The accounting conservatism | in_ID |
| dc.subject | Timeliness reporting | in_ID |
| dc.title | Pengaruh Kualitas Audit, Penghindaran Pajak dan Konservatisme Akuntansi Terhadap Timeliness Reporting (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015) | in_ID |
| dc.type | Article | in_ID |
