FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ)

Abstract

ABSTRACT This study examines the influence of company size, profitability, gearing ratio, extraordinary item, company age, managerial ownership, institusional ownership on timeliness of corporate financial reporting Continuing research by Owusu (2000), as for becoming object from this research is manufacturing business which listed in Jakarta Srock Exchange 2005 and 2006. This research represent the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 72 from manufacturing company listed in Jakarta Srock Exchange 2005 and 2006. Data analysis uses logistic regression with the program SPSS 13.00 version for windows. Result of hypothesis Examination indicate that from seven hypothesis raised, there is two accepted hypothesis. Accepted Hypothesis is hypothesis 6 (there are influence between Managerial ownership to Timeliness of Corporate Financial Reporting), hypothesis 7 (there are influence between Institusional ownership to Timeliness of Corporate Financial Reporting). There is five Hypothesis that no correlation, five hypothesis is hypothesis 1 (there are no influence between Company Size to Timeliness of Corporate Financial Reporting), hypothesis 2 (there are no influence between Profitability to Timeliness of Corporate Financial Reporting), hypothesis 3 (there are no influence between Gearing Ratio to Timeliness of Corporate Financial Reporting), hypothesis 4 (there are no influence between Extraordinary Item to Timeliness of Corporate Financial Reporting), hypothesis 5 (there are no influence between Company Age to Timeliness of Corporate Financial Reporting). Keywords: Timeliness, Gearing Ratio, Financial Corporate Reporting, Logistic Regression