ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Abstract

This research aimed to determine the effect of profitability, KAP reputation, financial leverage, firm size, and auditors’ change on the punctuality time of the financial report. Furthermore, profitability was measured by return on asset, firm size was calculated with Ln total assets, and financial leverage was calculated with debt to equity ratio. Meanwhile, the auditor’s change and KAP reputation used the dummy method. This research was used quantitatively. Moreover, the research sample used cosmetics listed on The Indonesia Stock Exchange (IDX) from 2015-2020. On the other hand, the researchers used the purposive sampling method, i.e., a selected sample with determining criteria. Based on the selection result from the purposive sampling method with 36 samples from 6 cosmetic companies. In addition, the research analysis method used logistic regressions analysis. The research result showed that profitability, financial leverage, firm size, auditors’ change, and KAP reputation did not significantly affect the timeliness of financial reports because there was another factor effect.