PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, JENIS INDUSTRI, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
TAHUN 2013-2015
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PRADHANI, SINTA APRILLIA WIRA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 04:12:18
Abstract :
Relevant is one of qualitative characteristics of financial statements. The constraint of relevant information is timeliness. Although there are regulations regarding the timeliness, there are still a few firms that do not provide the financial statements timely. This research aims to know and examine the effect of profitability, firm size, sector industry, and liquidity of the timeliness of financial statements on all firms listed in Indonesia Stock Exchange. Sample of this research are 483 firms listed in Indonesian Stock Exchange in the period 2013-2015. The data that was used in this research was secondary data and sample selection using purposive sampling method. Technique of data analysis used is logistic regression. The result of this research shows that profitability and liquidity affect timeliness of financial reporting, whereas firm size and sector of industry do not affect timeliness of financial reporting of firms listed in Indonesian Stock Exchange. Keywords: timeliness, profitability, firm size, sector industry, and liquidity.
Relevant is one of qualitative characteristics of financial statements. The constraint of relevant information is timeliness. Although there are regulations regarding the timeliness, there are still a few firms that do not provide the financial statements timely. This research aims to know and examine the effect of profitability, firm size, sector industry, and liquidity of the timeliness of financial statements on all firms listed in Indonesia Stock Exchange. Sample of this research are 483 firms listed in Indonesian Stock Exchange in the period 2013-2015. The data that was used in this research was secondary data and sample selection using purposive sampling method. Technique of data analysis used is logistic regression. The result of this research shows that profitability and liquidity affect timeliness of financial reporting, whereas firm size and sector of industry do not affect timeliness of financial reporting of firms listed in Indonesian Stock Exchange. Keywords: timeliness, profitability, firm size, sector industry, and liquidity.
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