FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
ABSTRACT: The aim of this
study is to examine the influence of corporate profitability, quality audit,
the proportion of independent directors of the company, the existence of
corporate audit committees, corporate managerial ownership, institutional
ownership, corporate earnings, nd corporate discretionary accruals to the
company’s financial reporting timeliness In order to collect data, this
research use purposive sampling technique. The companies sample used in this
research consisted of 560 manufacture companies which listing in the Indonesian
Stock Exchange from 2007 until 2011 and included in ICMD from 2008 until 2012.
The method used to test the hypothesis in this study is logistic regression
analysis. Based on the results of logistic regression analysis, there are three
hypotheses were accepted and five hypothesis are rejected. The accepted hypothesis
were the second hypothesis (corporate earnings increase the probability of
financial statements timeliness), the third hypothesis (audit quality firms
increase the probability of financial statementstimeliness), and the seventh
hypothesis (institutional ownership of increase the probability of financial
statements timeliness). While the rejected hypothesis were the first hypothesis
(corporate profitability increasethe probability of financial statements
timeliness), the fourth hypothesis (proportion of independent commissioner
increase the probability of financial statements timeliness), the fifth
hypothesis (audit committee of the company increase the probability of
financial statements timeliness), the sixth hypothesis (corpo rate managerial
ownership increase the probability of financial statements timeliness) and
eighth hypothesis (corporate discretionary accruals reduce the probability of
financial statements timeliness)
Penulis: Yudas Tadius Andi
Candra
Kode Jurnal: jpakuntansidd151122
