Open AccessAnalisa Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia
Author(s) -
Mari Oktavia,
Kennardi Tanujaya
Publication year - 2019
Publication title -
global financial accounting journal
Language(s) - English
Resource type - Journals
ISSN - 2655-836X
DOI - 10.37253/gfa.v3i1.433
Subject(s) - audit committee , accounting , business , auditor's report , stock exchange , audit , chief audit executive , profitability index , auditor independence , leverage (statistics) , joint audit , annual report , financial statement , external auditor , audit evidence , variables , finance , internal audit , statistics , mathematics
This research investigates factors affecting timeliness of annual corporate financial reporting in Indonesia. The sample of the research is a company listed on Indonesia Stock Exchange (BEI) in 2012-2017. Company size, company profitability, company age, leverage, audit committee independence, member audit committee, audit committee experience, auditor type, audit report, auditor rotation and audit opinion used as variable independent.
The sample of this research includes 335 company on BEI with 1.675 data. Data obtained from financial statement year ended 2012 until 2017 and panel-regression test to examine the study hypotheses.
This reaearch found the average time company needs 120 days for issuing financial report. Variable company age and audit report have significant positive impact on timeliness of financial. Audit committee independent and member audit committee have significant negative impact on timeliness. However variable company size, company profitability, audit committee experience, auditor type, auditor rotation and audit opinion had no effect significant toward timeliness financial report.