Analisa Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2005-2009)
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Institusion
STIE Indonesia Banking School
Author
Sari, Tiara
Subject
HF5601 Accounting
Datestamp
2024-07-19 01:12:51
Abstract :
The research has a purpose to know factors influencing timeliness of financial reporting and analyzing the reach of these factors make the companies become more open and on time in presentation of financial reports. The examined factors on this research are gearing ratio, firm age, and ownership. Population of this research is 29 banking firm listed in Indonesian Stock Exchange period 2005 through 2009. Total sample of this researcg are 14 banking companies selected by using purposive sampling method, which still listed in Indonesian Stock Exchange from 2005 to 2009. This study used secondary data derived from CD ICMD 2009 and the financial statement of banking firm period 2005 through 2009 which was published on Indonesian Stock Exchange website. The statistic method used to test on the research hypothesis and for analyzing data on this stufy is a logistic regression model. The result show that factors such as gearing ratio and ownership affect the timeliness of financial reporting, but firm age does not affect the timeliness of financial reporting. Keywords :timeliness, financial reporting, gearing ratio, firm age, ownership.
The research has a purpose to know factors influencing timeliness of financial reporting and analyzing the reach of these factors make the companies become more open and on time in presentation of financial reports. The examined factors on this research are gearing ratio, firm age, and ownership. Population of this research is 29 banking firm listed in Indonesian Stock Exchange period 2005 through 2009. Total sample of this researcg are 14 banking companies selected by using purposive sampling method, which still listed in Indonesian Stock Exchange from 2005 to 2009. This study used secondary data derived from CD ICMD 2009 and the financial statement of banking firm period 2005 through 2009 which was published on Indonesian Stock Exchange website. The statistic method used to test on the research hypothesis and for analyzing data on this stufy is a logistic regression model. The result show that factors such as gearing ratio and ownership affect the timeliness of financial reporting, but firm age does not affect the timeliness of financial reporting. Keywords :timeliness, financial reporting, gearing ratio, firm age, ownership.
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