FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine some factors which affected the time preciseness of companies’ financial reports.
Those factors were profitability, audit opinion, firm size, and company age which were assumed to affect the time
preciseness of companies’ financial reports of consumption manufacturing companies that were listed on the
Indonesia Stock Exchange (IDX). The research was quantitative. Moreover, the population was consumption
manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018.
Furthermore, the data collection technique used purposive sampling. In line with that, there were 21 companies
that were listed on the Indonesia Stock Exchange (IDX) for 3 years; as the research sample. The research result
concluded that profitability had a significant effect on the time preciseness of companies’ financial reports. On the
other hand, audit opinion, firm size, and company age had an insignificant effect on the time preciseness of
companies’ financial reports of consumption manufacturing companies that were listed on the Indonesia Stock
Exchange (IDX).