FAKTOR – FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Oktaria, Chikanis (2014) FAKTOR – FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the application of IFRS, profitability, firm size, public accounting opinion, and public accounting firms reputation or no effect on the late submission of financial statements. The population in this study are all companies listed on the Stock Exchange. The sample set by using purposive sampling method. The study sample was obtained by 75 companies. Hypothesis testing using logistic regression analysis with SPSS ver. 20.0. The results show that the first hypothesis (H1) which states that the application of IFRS effect on the late submission of financial statements, rejected. The second hypothesis (H2) which states that affect the profitability of the late submission of the report, accepted. The third hypothesis (H3) which states that the size effect on the company's delay in submitting the report, rejected. The fourth hypothesis (H4), which states that public accountants opinion affect the late submission of financial statements, rejected. The fifth hypothesis (H5) which states that a public accounting firm's reputation affects the late submission of financial statements, rejected. Keywords: Delay in submitting financial statements, IFRS implementation, profitability, firm size, public accounting opinion, reputation public accounting firm.

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