ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2015)

Abstract

This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of companies listed on the Indonesia Stock Exchange. Factors tested in this study is profitability, financial leverage, liquidity, company age and change of auditors. Samples from this study using a consistent 508 manufacturing companies listed in Indonesia Stock Exchange year period from 2012 to 2015 were taken by using purposive sampling method. These factors were then tested using logistic regression at the significance level of 5 percent. The results of the study identified that profitability and turnover auditor affect the timeliness of financial reporting, while the financial leverage, liquidity and firm age has no effect on the timeliness of financial reporting of companies listed on the Indonesia Stock Exchange.