Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia)
Abstract: This study purposed
to test factors which were affecting timeliness offinancial statements in
manufacture companies listed in IndonesianStock Exchange. Factors tested in
this study is profitability, liquidity, company size,company age, and audit
opinions. Samples used in this study are purposive sampling in amount of 20
selected companies by various samples selection criteria. Later, those factors
will be tested by logistic regression by significant level of 5%. Result
identifies that profitability, liquidity, company size,company age,and audit
opinion doesn’t have any effect on timeliness offinancial statements in
Indonesian Stock Exchange.
Keywords: Timeliness of
delivery of financial report; profitability; likuditas; the size of the
company; company age; and audit opinion
Penulis: Indrayenti,
Cindrawati Ie
Kode Jurnal: jpakuntansidd160640
