PENGARUH DER, PROFITABILITAS, KUALITAS AUDITOR, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU

Abstract

This research aimed to examine the effect of Debt to Equity Ratio (DER), profitability (ROA), auditors’ quality, audit opinion, and company size on punchtuality of financial report conducted by manufacturing companies which were stated in Indonesia Stock Exchange. The research sample was 174 financial report observation from 58 manufacturing companies which were stated in Indonesia Stock Exchange 2014-2016 periods. While, the sampling collection technique used purposive sampling on company’s data which stated in Indonesia Stock Exchange. Moreover, the variables were Debt to Equity Ratio (DER), profitability (ROA), auditors’ quality, audit opinion, and company size. The result of logistic regression examination showed that profitability, auditor opinion and company size had significant effect on punchtuality of financial report. Meanwhile, Debt to Equity Ratio (DER) and auditor quality did not significanly affect on punchtuality of financial report. Furthermore, R2 showed 0.299 it meant, punctuality was influenced by Debt to Equity Ratio (DER), profitability (ROA), auditors’ quality, audit opinion, and company size were 29.90%.
Keywords: debt to equity ratio, profitability, auditors’ quality, audit opinion, company size