Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

The aim of the research was to know some factors which influence the punctuality in presenting.financial report of manufacturing company registered in the Indonesia Stock Exchange in the period of 2008-2010. This research was descriptive quantitative. The population was 193 manufacturing companies which were registered in the Indonesia Stock Exchange. 82 of them were used as the samples, using purposive sampling method. The data were analyzed by using logistic regression test. The data used in the research were secondary data which came from the financial report publicized by the manufacturing companies registered in the Indonesia Stock Exchange. The result of the hypothetical test showed that profitability did not have any significant influence on the punctuality of presenting the companies ' financial report, that the size of the companies did not have any significant influence on the punctuality of presenting the financial report, that solvency did not have any significant influence on the punctuality of presenting the financial report, that the auditors' reputation did not have any significant influence on the punctuality of presenting the financial report, that the type the accountants' income did not have any significant influence on the punctuality of presenting the financial report, and that the change of auditors also did not have any significant influence on the punctuality of presenting the financial report in the period of 2008-2010.