FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN

Abstract

This research aimed to find out the effect of financial performance, namely profitability, liquidity, solvability; also firm size, KAP reputation, and ownership structure on the time preciseness of financial reporting. While, the variables were Return On Equity (ROE), Current Ratio (CR), Debt Equity Ratio (DER), firm size, KAP reputation, and external ownership structure. Moreover, the population was 129 mining companies. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 43 mining companies as sample, which were listed on Indonesia Stock Exchange. In addition, the data analysis technique used logistics regression with SPSS vs. 25. The research result concluded profitability had positive effect on the time preciseness of financial reporting. On the other hand, liquidity, solvability, firm size, KAP reputation, and ownership structure did not affect the time preciseness in presenting financial statement of mining companies; which were listed on Indonesia Stock Exchange.
Keywords: time preciseness of financial statement, financial performance, firm Size, KAP reputation, ownership
structure.