FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN

Abstract

The financial statements provided by each company are an important source of information in the investment business, if there is a delay in financial reporting then the information provided will lose its relevance. This research aims to examine and analyze the influence of company factors to the timeliness of financial reporting. Company factors that are expected to influence the timeliness are profitability, company size, audit opinion, leverage and liquidity. The population in this research is LQ45 Company which is listed in Indonesia Stock Exchange (BEI) in 2014 until 2016 period. Sample selection is done by purposive sampling. Based on certain criteria determined, then obtained 31 sample companies with 93 observation data. The method that used to test the hypothesis is multiple linear regression method with using SPSS 23 (Statistical Product and Service Solutions) application tool. After testing and data analysis, it is found that the profitability, audit opinion and firm size, have no influence on the timeliness of financial reporting, due to the low profit (profit), company size or company resources and the existence of audit opinion has no influence on punctuality. While leverage and liquidity variables influenced the timeliness of financial reporting, due to the high leverage or the level of debt can have a negative influence and high liquidity or can meet short-term obligations can positively influenced the timeliness of financial reporting.
Keywords: Profitability, company size, audit opinion, leverage, liquidity.