TIMELINES OF FINANCIAL REPORTING IN INDONESIA (Empirical Study of
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Sarinastiti, Priska Marina Nimas Ayu
Subject
Financial Accounting
Datestamp
2015-08-11 08:39:41
Abstract :
The purpose of this research is to analyze factors that affect the timeliness of Indonesian public companies financial reporting. 5he examined factors in this research are profitability, leverage, liquidity, company size, and audit opinion as the independent variables, while timeliness of financial reporting as the dependent variable. The sample consists of 314 companies listed in Indonesian Stock xchange in the period of 2010-2012, thus in total 942 samples were examined. The data used in this research was secondary data and selected by purposive sampling method. Logistic regression with significance level of 5% was used as the analysis tool. The results show that profitability and audit opinion affect the timeliness of financial reporting significantly. However, there is no evidence that leverage, liquidity, and company size have influence on the timeliness of financial reporting
The purpose of this research is to analyze factors that affect the timeliness of Indonesian public companies financial reporting. 5he examined factors in this research are profitability, leverage, liquidity, company size, and audit opinion as the independent variables, while timeliness of financial reporting as the dependent variable. The sample consists of 314 companies listed in Indonesian Stock xchange in the period of 2010-2012, thus in total 942 samples were examined. The data used in this research was secondary data and selected by purposive sampling method. Logistic regression with significance level of 5% was used as the analysis tool. The results show that profitability and audit opinion affect the timeliness of financial reporting significantly. However, there is no evidence that leverage, liquidity, and company size have influence on the timeliness of financial reporting
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