| dc.contributor.advisor | | |
| dc.contributor.advisor | YUNIANTO, ANDAN | |
| dc.contributor.author | PRATOPO, DESTIARA MAWARNI | |
| dc.date.accessioned | 2019-09-18T03:06:03Z | |
| dc.date.available | 2019-09-18T03:06:03Z | |
| dc.date.issued | 2019-03-26 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28871 | |
| dc.description | This study aims to empirically examine the effect of managerial ownership, institutional ownership, public ownership and tax avoidance on timeliness delivery of the company financial report. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. This study uses purposive sampling in sample selection and obtained 153 samples companies during the three years of observation. Processing data using multiple regression analysis with SPSS 15.0.
Based on the analysis carried out obtained results that of the four hypotheses proposed only one hypothesis is accepted and three hypotheses are rejected. Institutional ownership variables have a significant effect on timeliness delivery of the company financial report, while managerial ownership, public ownership and tax avoidance variables have no effect on timeliness delivery of the company financial report. | en_US |
| dc.description.abstract | This study aims to empirically examine the effect of managerial ownership, institutional ownership, public ownership and tax avoidance on timeliness delivery of the company financial report. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. This study uses purposive sampling in sample selection and obtained 153 samples companies during the three years of observation. Processing data using multiple regression analysis with SPSS 15.0.
Based on the analysis carried out obtained results that of the four hypotheses proposed only one hypothesis is accepted and three hypotheses are rejected. Institutional ownership variables have a significant effect on timeliness delivery of the company financial report, while managerial ownership, public ownership and tax avoidance variables have no effect on timeliness delivery of the company financial report. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | managerial ownership, institutional ownership, public ownership, tax avoidance, timeliness delivery of the company financial report. | en_US |
| dc.title | PENGARUH KEPEMILIKAN DAN PENGHINDARAN PAJAK TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN | en_US |
| dc.title.alternative | (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017) | |
| dc.type | Thesis
SKR
643 | en_US |
