Open AccessPENGARUH PROFITABILITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Author(s) -
Denny Andriana,
Nada Arina Raspati
Publication year - 2015
Publication title -
jurnal riset akuntansi dan keuangan/jurnal riset akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-061X
pISSN - 2338-1507
DOI - 10.17509/jrak.v3i2.6612
Subject(s) - nonprobability sampling , stock exchange , profitability index , financial statement , public ownership , business , accounting , sample (material) , logistic regression , finance , statistics , economics , mathematics , audit , sociology , population , market economy , chemistry , demography , chromatography
This study aims to determine the effect of profitability and public ownership on the timeliness of financial reporting. Determination of the sample using purposive sampling method with total samples obtained as many as 363 companies listed on the Indonesia Stock Exchange for the period 2011 to 2013. Data analysis techniques used in this study is logistic regression. The test results show that profitability significantly influence the timeliness of financial statement submission. While public ownership has no significant influence on the timeliness of financial statement submission.