PPENGARUH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Abstract

This study aims to examine empirically the effect of adoption of IFRS, Quality Auditor, Company Size and
Solvency against Timeliness Submission of Financial Reports on Consumer Goods company in the year 2012 to
2015. This type of research is quantitative. The population in the study are all Consumer Goods company listed
on the Indonesia Stock Exchange and give a financial report for the period 2012-2015 of the 36 companies, with a
sampling technique used jenuh sampling. Data were analyzed using multiple linear regression. Based on the
results of hypothesis testing can be concluded that variable; 1) Application of IFRS significant effect on
Timeliness of submission of Financial Statements on Consumer Goods company in the year 2012 to 2015.
Companies that have implemented IFRS disclosures are required to perform extensive, 2) Quality Auditor
significantly influence the accuracy of time Submission of Financial Reports on Consumer Goods company in
the year 2012 to 2015. KAP large (affiliated with the International KAP) has isentif more powerful and have
more human resources to complete the audit work a lot faster to maintain its reputation them.3) company size
significantly influence the company's submission of Financial Statements Consumer Goods in 2012 -2015, The
larger the company, the better the control system owned 4) Solvency significantly influence the accuracy of time
Submission of Financial Reports on Consumer Goods company in the year 2012 to 2015. The high amount of
debt the company will lead the audit process is relatively long due to the increase for auditor in the process
audting.
keyword: IFRS, Quality Auditor, Company Size, Solvency, Timeliness of submission of Financial Statements