FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK

Abstract

This research is meant to test and to find out some factors which influence the timeliness of the
submission of financial statements of public companies in Indonesia. These factors which have been tested in this
research is profitability, liquidity, firm size, and firm age as the independent variables whereas the timeliness as
dependent variable. The population has been obtained by using purposive sampling method on the construction
companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the
predetermined criteria, 30 samples of construction companies. The analysis method has been done by using
logistic regressions analysis with the instrument is SPSS (Statistical Product and Service Solution). The result
of this research stated that profitability, liquidity, firm size, and firm age do not have any influence to the
timeliness of the submission of financial statements of construction companies which are listed in Indonesia
Stock Exchange.
Keywords: Punctuality, profitability, liquidity, firm size, firm age.