ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN

Abstract

This research is aimed to find out empirical evidences about some factors which influence the timeliness of
financial report of manufacturing company which is listed in Indonesia Stock Exchange. Factors which being
tested in this research is firm size, profitability, debt to equity ratio, auditor quality, and audit opinion. The
samples of this research are 207 manufacturing companies which are listed in Indonesia Stock Exchange in
2012-2014 periods and these manufacturing companies have been taken by using purposive sampling method.
These factors then are tested by using logistic regressions and its significance level is 5 percent.The result of this
research has identified that firm size, profitability, debt to equity ratio and auditor quality has significant
influence to the timeliness of financial reporting, meanwhile audit opinion does not have any influence to the
timeliness of financial statement of manufacturing companies which are listed in Indonesia Stock Exchange.
This is due to the audit opinion on the financial statements drawn up does not affect the management to deliver
a robust set of reports right or not timeliness.
Keywords: timeliness, firm size, financial ratio, auditor quality, audit opinion.