Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Studi Empiris Pada Perusahaan-Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2007-2009
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Institusion
STIE Indonesia Banking School
Author
Prakasa, George
Subject
HF5601 Accounting
Datestamp
2020-10-21 08:26:24
Abstract :
This research aims is to know factors influencing timeliness of financial statement forwarding. Bapepam as a regulator of capital market stated Bapepam specifying deadline of financial statement in 90 days. Sample of research is 25 property and real estate firms listed in Indonesia Stock Exchange period 2007-2009 that selected by using purposive sampling method. Method used in analyzing data that is logistic regression. Result of this research at level significance 5%, public ownership (KP), and reputation of public accountant firm (KAP) have an effect on by significance to timeliness of financial statement forwarding. While variable of financial leverage (DER), firms size (TA), variable profitability (ROA), liquidity (CR) and auditor opinion (OA) not have an effect on to timeliness of financial statement forwarding. Keywords: timeliness, financial reporting, current ratio, profitability ratio, firm size, public ownership, debt on equity ratio, reputation of public accountant firm, auditor opinion.
This research aims is to know factors influencing timeliness of financial statement forwarding. Bapepam as a regulator of capital market stated Bapepam specifying deadline of financial statement in 90 days. Sample of research is 25 property and real estate firms listed in Indonesia Stock Exchange period 2007-2009 that selected by using purposive sampling method. Method used in analyzing data that is logistic regression. Result of this research at level significance 5%, public ownership (KP), and reputation of public accountant firm (KAP) have an effect on by significance to timeliness of financial statement forwarding. While variable of financial leverage (DER), firms size (TA), variable profitability (ROA), liquidity (CR) and auditor opinion (OA) not have an effect on to timeliness of financial statement forwarding. Keywords: timeliness, financial reporting, current ratio, profitability ratio, firm size, public ownership, debt on equity ratio, reputation of public accountant firm, auditor opinion.
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