Date: 02-12-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014)

Detail
Author Fitian Herdiana
Category Akuntansi Keuangan dan Auditing

Abstract

This study aims to determine the effect of profitability, leverage, company size and reputation of the auditor on the timeliness submission of financial statements on property and real estate company listed on the Indonesia Stock Exchange in 2010 - 2014. The samples are taken by purposive sampling. The number of samples in this study was 195 companies during 2010-2014. The data analysis used logistic regression. Logistic regression was used as the dependent variable (Y) which is timeliness of financial statements using a dummy variable that is 1 for on-time and value 0 for not timely. From the results of logistic regression can be seen from a significance level of 0.05. The results of this study stated that profitability variable has a significant influence on the timeliness submission of financial statements, while the variable leverage, company size and reputation of the auditor has no significant effect on the timeliness of financial reports.