ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2016-2018)

Abstract

ABSTRACT

The pupose of this study is to analyze the factors that influence the timeliness of the delivery of financial statements of empiricial studies on manufacturing companies listed on the Indonesian stock exchange for the period of 2016-2018. The indicators in the study are debt to equity ratio (DER), profitability (profit), company size (size), and auditor quality (KAP). Sampling in this study using purposive sampling method. The sample of this reseach in 49 manufacturing companies listed on the IDX in 2016-2018. Data analysis used logistic regression analysis with descriptive statistic, normality test, classical assumption test, assessing model fit, determination coefficient test, hosmer and lemeshow test, classification matrix test, simultaneous test and partial test to determine the relationship between variables.by using the SPSS statistical tools 14. The result of this study indicate that the debt to equity ratio (DER), profitability (profit), auditor quality (KAP) do not affect the timeliness of financial report submission, while firm size (size) affects the timeliness of financial statement submission.

Keywords: debt to equity ratio (DER), profitability (profit), company size (size), auditor quality (KAP), timeliness of financial statement submission on the IDX.