Open AccessFAKTOR FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
Author(s) -
Christina Dwi Astuti
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v2i1.4425
Subject(s) - business , nonprobability sampling , accounting , financial statement , stock exchange , proxy (statistics) , debt to equity ratio , profitability index , audit , finance , population , demography , machine learning , sociology , computer science
The aim of this research is to find out which are factors that impact the timelinessof company's financial statement. The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001 - 2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, witha= 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement, but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven't impact to the timeliness of financial statement.