PENGARUH KINERJA KEUANGAN, SIZE DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Abstract

The purpose of this research is to find out the influenceof financial performance, firm size, and the reputation of
Public Accountant Officethat affect timelinessof the submission of financial statements at manufacturing
companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples has been
selected by using purposive sampling technique so 113 companies (339 firm years) which have meet the criteria
have been selected as samples. The data in this research is the secondary data. The data analysis technique has
been done by using logistic regresions analysis with the significance level is 5% and SPSS 16 version program.
Based on the result of logistic regressions analysis in this research shows that current ratio, return on asset, and
firm size do not have any positive influence to the timelinessof the submission of financial statements meanwhile
the reputation of public accountant officehas positive influence to the timeliness of the submissionof financial
statements.
Keywords: Financial Performance, Firm Size, the Reputation of Public Accountant Office, the Timeliness of
of the Submission of Financial Statements.