Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Atas Pelaporan Keuangan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Viana, Cieka (2012) Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Atas Pelaporan Keuangan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The objective of this study was to examine the ability of sector, financial statement type, sign of income, company size, audit firm, audit opinion, gearing ratio, extraordinary item, company age, managerial ownership, and institutional ownership to predict timeliness of financial reporting. A total 152 firms was selected from 419 firms listed in Indonesia Stock Exchange for period 2006-2010 use purposive sampling. This study based on Turel (2010), Aktas and Kargin (2011), and Kadir (2011) studies. Variables used in this study is a combination of the variables that exist in all the three models. Analysis of data in this study use multiple linear regression and non parametric. The hypothesis are all independent variables are significant to predict timeliness of financial reporting. The results of this study point that sector, financial statement type, sign of income, company size, audit firm, audit opinion, and institutional ownership have a significant influence on timeliness of financial reporting. Gearing ratio, extraordinary item, company age, and managerial ownership do not have a significant influence on timeliness of financial reporting. Keywords: Timeliness of financial reporting, sector, financial statement type, sign of income, company size, audit firm, audit opinion, gearing ratio, extraordinary item, company age, managerial ownership, institutional ownership

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