Open AccessPengaruh Profitabilitas, Likuiditas, Leverage Keuangan, Ukuran Perusahaan dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011
Author(s) -
Valeda Rohana Utari,
Muhammad Nuryatno Amin
Publication year - 2011
Publication title -
media riset akuntansi, auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v11i2.619
Subject(s) - profitability index , stock exchange , business , market liquidity , leverage (statistics) , nonprobability sampling , financial statement , shareholder , accounting , current ratio , business administration , finance , population , mathematics , statistics , corporate governance , audit , demography , sociology
This research aims is to analyze the influence of profitability, liquidity, financialleverage, firm’s size, and shareholder’s dispersion on the timeliness of thefinancial statements. Sample of this research are 112 manufactures companiesthat consistent listed in Indonesia Stock Exchange (IDX) from period 2009 –2011 and selected by using purposive sampling method.Method used in analyzing data is logistic regression analysis. Result of thisresearch showed that profitability, liquidity, firm’s size, and shareholder’sdispersion have no effect on the timeliness of financial statement. Meanwhilefinancial leverage have an effect on the timeliness of financial statement.Keywords: Profitability, Liquidity, Financial Leverage, Firm’s Size, Shareholder’sDispersion, and The Timeliness of Financial Statement.