ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATANWAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur tahun 2006-2008)

Abstract

This research investigates the factors influenching timeliness of financial statement companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. Timeliness which are valued at the date of submission of financial statements to Bapepam. This research use seven variables, there are profitability, leverage, liquidity, size of companies, public ownership, reputation of public accountant firm( KAP), public accountants’ opinions. Sample of research is 474 companies listed in Indonesia Stock Exchange period 2006-2008. Based on purposive sampling method, there are 363 samples. Data analysis using logistic regression with SPSS 11,5. The result show that most companies delivering timely Financial Statements. Result of the test find the empirical evidence that variable profitability, liquidity, and size of companies have a significant effect to timeliness of financial reporting. While variable leverage, public ownership, reputation of public accountant firm (KAP) and public accountants opinion don’t have a significant effect to timeliness of companies financial reports. Key words : timeliness, financial reports, profitability, leverage, liquidity, size of companies, public ownership, reputation of public accountant firm (KAP), public accountants’ opinions