FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Merryn, Ketty (2014) FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This research aims to know empirical evidence as for factor influencing timeliness of financial reporting. The factors to be analyzed in this research are profitability, leverage, public ownership, auditor opinion, and public accountant firm’s reputation. This research carrried out on non-financial companies listed on the Indonesia Stock Exchange from 2010-2012. Sample in this research is 894 firms that selected by using purposive sampling method. Data were analyzed using logistic regression at level significance 5%. Result of this research identify that leverage, auditor opinion, and public accountant firm’s reputation significantly affect timeliness of financial reporting, whereas profitability and public ownership not have an affect to timeliness of financial reporting. Keyword: timeliness, profitability, leverage, auditor opinion, public ownership, and public accountant firm’s reputation.

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