FAKTOR-FAKTOR YANG MEMPENGARUHI TIMELINES PELAPORAN KEUANGAN

Abstract

Every company that has been listed in Indonesia Stock Exchange is required to submit financial statements that have been prepared in accordance with the Accounting Standards. This study aims to determine and test whether the factors of profitability, solvency, size, managerial ownership, and liquidity affect the timelines financial reporting in manufacturing companies. The data is obtained from the published Financial Report issued by IDX with period of time 2009-2016. The total population of this study is 144 companies and the number of samples of 7 companies by passing the stage of purposive sampling. The analysis technique used in this study is multiple linear regression to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that the variable profitability, and managerial ownership in this study have a positive effect on timelines financial reporting. While the solvency, size and negative variable have no effect on the dependent variable that is financial reporting timelines. Based on the results of the F test (together), the result of the fifth hypothesis testing shows that the variable produces significant value.