ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN INTERIM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

Timeliness is one ofthe factor that determines the relevance ofaccounting information. In line with the growth of investment, investors are making greater demands for more relevant and more timely information . Interim financial reporting has been required by stock exchange, with the objective ofproviding user with timely and high qualityfinancial information for decision making. This research examines the factors influencing timeliness of interim financial reporting manufacturefirms listed in Indonesian Stock Exchange (BEI). Sample of this research is 140 manufacture firms listed in 2007 and publish quarterly financial statements. Sample selected by using purposive sampling method. Results of research descriptively indicate that most timely company in reporting of it's interim financial statement. Results of the test use the logistic regression find the empirical evidence that variabel size and profitability have a significant effect to timeliness of interim reporting. While variabel growth and outsider ownership concentration don't have a significant effect to timeliness of interim reporting. Keywords: timeliness, interim financial report, size, profitability, growth, outsider ownership concentration