Faktor - faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan perusahaan perbankan yang terdaftar di bursa efek indonesia (BEI)
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Yogyakarta
Author
BUDI KESUMA, INDRA
Subject
HF5601 Accounting
Datestamp
2017-01-25 04:28:44
Abstract :
Timeliness has been recognized to be one of the characteristics that determines the relevance of accounting information. This research aims is to know factors influencing timeliness of financial statement in banking companies that listed at Indonesia Stock Exchange (IDX). Bapepam as a regulator of capital market stated Bapepam Decision Number KEP-36/PM/2003 specifying deadline of financial statement forwarding from 120 days become 90 days. This study was designed as an empirical study. The samples consist of 26 firms from 2007-2010 and still listed. It selected by using purposive sampling method. Statistic method used to test on the research hypothesis is multiple linear regression and result of this research at level significance 5%. Based on the analysis conducted, shows that Liquidity, Firm Size and Ownership Structure are affect the timeliness of financial statement. The others factors like Profitability, Debt to Equity Ratio, and Reputation of Public Accountant firm are not affect the timeliness of financial statement. Keywords: Timeliness, Profitability, Liquidity, Firm Size, Reputation of Public Accountant Firm, Ownership Structure.
Timeliness has been recognized to be one of the characteristics that determines the relevance of accounting information. This research aims is to know factors influencing timeliness of financial statement in banking companies that listed at Indonesia Stock Exchange (IDX). Bapepam as a regulator of capital market stated Bapepam Decision Number KEP-36/PM/2003 specifying deadline of financial statement forwarding from 120 days become 90 days. This study was designed as an empirical study. The samples consist of 26 firms from 2007-2010 and still listed. It selected by using purposive sampling method. Statistic method used to test on the research hypothesis is multiple linear regression and result of this research at level significance 5%. Based on the analysis conducted, shows that Liquidity, Firm Size and Ownership Structure are affect the timeliness of financial statement. The others factors like Profitability, Debt to Equity Ratio, and Reputation of Public Accountant firm are not affect the timeliness of financial statement. Keywords: Timeliness, Profitability, Liquidity, Firm Size, Reputation of Public Accountant Firm, Ownership Structure.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
