FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Abstract

This research is aimed to examine some factors i.e. profitability, leverage, liquidity, firm size, public accounting
firm reputation, auditor opinion, and firm age which gives influence to the timeliness of the submission of
financial statement. This research is a quantitative research, the population is manufacturing companies whichare listed in Indonesia Stock Exchange in 2012-2016 periods. The sample collection has been done by usingpurposive sampling technique and 9 companies which have met the criteria have been selected as samples and 45observations has been obtained. The data analysis technique has been carried out by using multiple linearregressions. Based on the result of the test, it can be concluded that profitability gives negative influence to thetimeliness of the submission of financial statement, leverage gives positive influence to the timeliness of thesubmission of financial statement, liquidity gives positive influence to the timeliness to the submission of the
financial statement, firm size does not give any influence to the submission of financial statement, publicaccountancy firm reputation does not give any influence to the timeliness of the submission of financial
statement, and firm age does not give any influence to the timeliness of the submission of financial statement.

Keywords: Profitability, leverage, liquidity, company size, auditor's opinion