PENGARUH DEBT TO EQUITY RATIO DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
BAGUS, PUTRA WIJANARKO
Subject
HG4551 Stock exchange
Datestamp
2013-11-08 03:53:38
Abstract :
At the Law (UU) No. 8, 1995, stated clearly that the Issuer has become an effective registration statement or public company shall submit regular financial reports to Bapepam and announce the financial statements to the public. The financial statements submitted to Bapepam no later than the end of the third month after the date of the annual financial statements. Many people believe that the timeliness of financial reporting is an important characteristic for the financial statements. This study used a sample of 69 financial statement data banking companies listed in Indonesia Stock Exchange in the year 2009 to 2011. Variables used in this study is the Debt to Equity Ratio (X1), Return on Assets (X2), Return on Equity (X3) and Timeliness (Y). While the data used are secondary data. Sampling technique using purposive sampling. The analytical method used is multiple linear regression. Based on the tests performed, it can be concluded that the calculation of debtto- equity ratio and profitability of the banking company can not affect the timeliness of financial reporting. Keywords: Debt to Equity Ratio, Profitability, and Timeliness of Submission of Financial Statements.
At the Law (UU) No. 8, 1995, stated clearly that the Issuer has become an effective registration statement or public company shall submit regular financial reports to Bapepam and announce the financial statements to the public. The financial statements submitted to Bapepam no later than the end of the third month after the date of the annual financial statements. Many people believe that the timeliness of financial reporting is an important characteristic for the financial statements. This study used a sample of 69 financial statement data banking companies listed in Indonesia Stock Exchange in the year 2009 to 2011. Variables used in this study is the Debt to Equity Ratio (X1), Return on Assets (X2), Return on Equity (X3) and Timeliness (Y). While the data used are secondary data. Sampling technique using purposive sampling. The analytical method used is multiple linear regression. Based on the tests performed, it can be concluded that the calculation of debtto- equity ratio and profitability of the banking company can not affect the timeliness of financial reporting. Keywords: Debt to Equity Ratio, Profitability, and Timeliness of Submission of Financial Statements.
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