AKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN KONSTRUKSI DI BEI TAHUN 2010-2014

Abstract

This research is aimed to find out the influence of the reputation of public accountant firm, the type of
auditor’s opinion, profitability and liquidity to the timeliness of the submission of financial statement on
construction companies which are listed in Indonesia Stock Exchange both simultaneously and partially. The
population is all construction companies which are listed in Indonesia Stock Exchange during fiveyear periods
(2010-2014). The total population is 6 companies (30 observations) which have been obtained by using purposive
sampling. The data is the secondary data which have been collected by using documentation method. The
analysis method has been carried outby using logistic regression analysis model at the significance level of 5
percent. The result of the research shows that construction companies which are listed in Indonesia Stock
Exchange in 2010-2014 periods shows that the reputation of public accountant firm, the type of auditor’s
opinion, profitability and liquidity do not have any significant influence to the timeliness of the submission of
financial statement
.

Keywords: Timeliness, the reputation of public accountant firm, type of auditor’s opinion, profitability,
liquidity.