FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN: PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012 – 2013)
Abstract: This study aimed to
analyze the factors that affect the timeliness of financial reporting on manufacturing
companies listed in Indonesia Stock Exchange during 2012-2013. Factors tested
in this study is solvency, company size, external ownerships, and profitability
as moderating variable. The sample used in this study were 180 manufacturing
companies that are consistently listed in the Indonesia Stock Exchange in
2012-2013. The data used in this research is secondary data selected based on purposive sampling method. These factors
were then tested using logistic regression analysis with a significant level of
10 %. Results of hypotesis testing in this research showed that the variables
used in this study, only extenal ownership variable, profitability in
moderating external ownership, and profitability in moderating the size of the
company having a significant effect on the timeliness of financial reporting.
Keywords: Timeliness,
financial reports, solvency, company size, external ownerships, and
profitability
Penulis: Lathiefatunnisa Nur
Islam, Fuad
Kode Jurnal: jpakuntansidd150698
