FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAJIAN LAPORAN KEUANGAN

Abstract

This research is aimed to find out empirical evidences about some factors which giveinfluence the timeliness of
the presentation of financial statements of consumer goods companies which are listed in Indonesia Stock
Exchange. These factors which have been tested in this research are profitability, liquidity, firm size and public
ownership.The population in this research has been obtained by using purposive sampling method to the
consumer goods companies which are listed in Indonesia Stock Exchange in 2012-2016 periods and based on the
predetermined criteria then 23 consumer goods companies have been selected as samples. These factorsare then
tested by using linear regression at the 5 percent level of significance.The result of the hypothesis test shows that
liquidity give significant and negativeinfluenceto the timeliness of the presentation of financial statements so
that the hypothesis is denied. This indicates that the level of liquidity which is owned by the company is not
considered in presenting the financial statement of the companywhether it is presented ontimeor not.
Meanwhile, profitability, firm size and public ownership cannot influence the timeliness of presentation of
financial statements to the consumer goods companies which are listed in Indonesia Stock Exchange.
Keywords:Timeliness, profitability, liquidity, firm size, public ownership.