ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN BUMN DI INDONESIA

Abstract

This study aims to analyse the factors that affect the timeliness of the financial reporting of stale-owned companies (BUMN). This research used 93 data observations gathered from financial reports of BUMN. The data then was analysed using logistic regression. The findings showed that company size, positively influenced the timeliness of financial reporting of BUMN. Whereas other factors (debt to equity, industry risk, profitability and company age and extraordinary items did noy influence such timeliness.