Analisis Faktor-faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan

Abstract

Financial report is a useful information media for a decision making. Timeliness means that financial statement available just in time for the user to make decisions to evaluate the last, now, and future. Timeliness is important for market efficient. Timeliness can be measured by the length of time between the fiscal year until the audit report date. This study aims to analyze some of factor which influence to the financial reporting. The factors which had been tested are profitability, liquidity, leverage, firm size, and complexity company operation. The population of the research is mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2015 which consisted of 41 company. The sample selection by using the purposive method which sample consisted of 13 mining company. The tool of this analysis s the multiple linear regression analysis in the significance 5%. The result of the hypothesi shows that the firm size give the negative and significant influences to the financial reporting timeliness. Meanwhile, the variabel profitability, liquidity, leverage, and operational complexity are not proved to influence significantly to the financial timeliness.