PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP TIMELINESS LAPORAN KEUANGAN
Abstract: Timeliness refersto
the need for accounting information to be presented to the users in time to
fulfill their decision making needs.Timeliness of accounting information is
highly desirable since information that is presented timely is generally more
relevant to users while conversely, delay in provision of information tends to
render it less relevant to the decision making needs of the users. Timeliness
principle is therefore closely related to the signalling theory.The sample of
this research are manufacturing companies listed on the Indonesian Stock
Exchange (BEI) in the year 2009 to 2011. Data collection methods used in this
research is using purposive sampling method and obtained a total sampe of 225
companies. The research data and hypothesis were analyzed using logistic
regression analysis. The results of this research showed that the factors which
have a significant influence for Timeliness are profitability, solvability, and
the public accountant’s size. While the other factors, the existence of
internal auditor division and the firm’s size are not proven having a
significant influence for Timeliness.
Penulis: Luanda Satya Pratama
Kode Jurnal: jpakuntansidd141061
