FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Perusahaan Yang Terdaftar di Bursa Efek Indonesia)

Lesurina ardini, sri Mulyani

Abstract


The purpose of this research is to analyze the factors that affect timeliness of
the public company’s financial statement submission in Indonesia. The factors to be examined in this research are complexity of company’s operation, company’s performance, leverage, audit opinion, earnings management, IFRS implementation and reputation of public accountant as independent variables while timeliness of the submission of the financial statements as dependent variable.
The samples consist of 317 firms listed in Indonesian Stock Exchange (IDX) that submit the financial statement to Bapepam in the years of 2011. The data that was used in this research was the secondary data and selected by using purposive sampling method. The analysis implement that was used was the analysis of logistic regression at level significance 5%.
The result of this research provides evidence that company’s performance, audit opinion, IFRS implementation and reputation of public accountant have a significant influence on to timeliness of financial statement submission. However there is no evidence complexity of company’s operation, leverage, audit opinion and earnings management have significant influence on timeliness of financial statement submission.

Key words: timeliness, company’s performance, leverage, earnings management, IFRS implementation and reputation of public accountant


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