FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN BUKTI EMPIRES EMITEN DI BURSA EFEK JAKARTA

Ukago, Kristianus (2004) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN BUKTI EMPIRES EMITEN DI BURSA EFEK JAKARTA. Masters thesis, Program Pascasarjana Universitas Diponegoro.

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Abstract

Timely reporting contributes to the prompt arid efficient performance of stock markets in their pricing and evaluation function and also assist to lessen the storey; level of insider trending, leakage and rumor stocks market. Finally most stock market of inclusive in Jakarta Stocks Exchange (JSE) claim company to enlisted release the financial statement which is made an audit on timeliness to market. About research accuracy of reporting time haves a lot of conducted in some stocks market expand. This research reports on the result of an empirical investigation of the timeliness of annual reporting, presumably this research finding will improve the understanding about accuracy of reporting time, and also factors explaining this phenomenon. By using method of purposive sampling as much 231 company enlisted in Indonesia Capital Market Directory and publicize the financial statement to BAPEPAM of year period 2000-2002 becoming object in this research. Result of research descriptively indicate that most timely company in forwarding of its financial statement where timely company mean above 50% but this finding is shown there tendency mount for the company of which mist time. Result of test use the logistic regression finally find the empirical evidence that variable debt to equity ratio, profitability And operation of complexity for the year of 2000, firm size And operation of complexity for the year of 2001, profitability, outsider ownership concentration And operation of complexity for the year of 2002 by significant have an effect on to accuracy of time of financial reporting company, while variable firm size, insider ownership concentration And outsider ownership concentration for the year of 2000, debt to equity ratio, profitability, insider ownership concentration And outsider ownership concentration for the year of 2001 and also firm size, profitability And insider ownership concentration for the year of 2002 don't have an effect on by significant to accuracy of time of reporting of company's finance. Pelaporan tepat waktu memberikan andil bagi kinerja yang efisien dan cepat bagi pasar saham dalam fungsi evaluasi pricing mereka serta membantu mengurangi tingkat insider trending, kebocoran dan rumor di pasar saham. Akhirnya kebanyakan bursa saham termasuk di Bursa Efek Jakarta (BEJ) menuntut agar perusahaan¬perusahaan yang terdaftar mengeluarkan laporan keuangan tepat waktu Ice pasar. Penelitian ini melaporkan hasil temuan empiris tentang pengaruh ketepatan waktu pelaporan tahunan serta mendislaipsikan tingkat ketepatan waktu. Kiranya temuan penelitian ini akan meningkatkan pemahaman tentang faktor-faktor yang menjelaskan ketepatan waktu pelaporan keuangan. Obyek penelitian adalah pada perusahaan yang terdaftar di Indonesian Capital Market Direktory dan mempublikasikan laporan keuangannya ke BAPEPAM periode tahun 2000-2002. Dari 280 perusahaan yang terdaftar sebanyak 231 perusahaan menjadi sampel menggunakan metode purposive sampling. Dengan menggunakan logistic regression hipotesis diuji. Hasil penelitian secara deskriptif menunjukkan bahwa sebagian besar perusahaan tepat waktu dalam penyampaian laporan keuangnya dimana rata-rata perusahaan tepat waktu diatas 50% namun temuan ini menunjukkan ada kecenderungan meningkat untuk perusahaan yang tidak tepat waktu. Hasil uji hipotesis menggunakan logistic regression akhirnya menemukan bukti empiris bahwa variable Debt To Equity Ratio, Profitability dan Operation of Complexity untuk tahun 2000, Firm Size dan Operation of Complexity untuk tahun 2001, Debt To Equity Ratio, Outsider Ownership Concentration dan Operation of Complexity untuk tahun 2002 steam signifikan berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan, sedangkan variable Firm Size, Insider Ownership Concentration dan Outsider Ownership Concentration untuk tahun 2000, Debt To Equity Ratio, Profitability, Insider Ownership Concentration dan Outsider Ownership Concentration untuk tahun 2001 serta Firm Size, Profitability dan Insider Ownership Concentration untuk tahun 2002 tidak berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan perusahaan.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HG Finance
Divisions:Postgraduate Program > Master Program in Management
ID Code:10621
Deposited By:Mr UPT Perpus 2
Deposited On:14 May 2010 09:17
Last Modified:14 May 2010 09:17

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