Open AccessDeterminan ketepatan waktu pelaporan keuangan perusahaan pertambangan indonesia
Author(s) -
Tifanny Tifanny,
Sri Rahayu,
Reni Yustien
Publication year - 2020
Publication title -
imanensi : jurnal ekonomi, manajemen dan akuntansi islam/imanensi : jurnal ekonomi, manajemen, dan akuntansi islam
Language(s) - English
Resource type - Journals
eISSN - 2684-9968
pISSN - 2339-1847
DOI - 10.34202/imanensi.5.1.2020.53-60
Subject(s) - business , business administration , stock exchange , nonprobability sampling , profitability index , accounting , population , finance , demography , sociology
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio profltabilitas, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 dipilih sebagai populasi penelitian. Metode pengambilan sampel adalah purposive sampling. Data dianalisis dengan regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas dan pergantian auditor memengaruhi ketepatan waktu pelaporan keuangan sedangkan variabel debt to equity ratio dan ukuran perusahaan tidak memeengaruhi ketepatan waktu pelaporan keuangan. Secara simultan keseluruhan variabel independen berpengaruh terhadap ketepatanwaktuan pelaporan keuangan.
Abstract
This study aims to analyze the effect of debt to equity ratio, profitability, auditor switching and size on the timeliness of financial reporting. Mining companies listed on the Indonesia Stock Exchange in 2014-2017 were selected as the study population. The sampling method is purposive sampling. Data were analyzed by logistic regression. The results showed that profitability and auditor turnover affect the timeliness of financial reporting. Debt to equity ratio and size do not affect the timeliness of financial reporting. Simultaneously, all of independent variable affected on the timeliness of financial reporting.