ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011
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Institusion

Universitas Pembangunan Nasional Veteran Jawa Timur

Author

Zulfiah , Irfa

Subject

HG4001 Finance management. Business Finance. Corporation finance 

Datestamp

2014-05-02 06:57:54 

Abstract :
The purpose of this research is to analyze factors that affect timeliness of the food and beverage firm financial statement forwarding The factors to be análysised in this research namely profitability,liquidity, financial leverage, and quality of auditor (KAP) The samples consist of 15 food and beverage firms listed in Indonesian Stock Exchange (IDX) and sent the report on finance to Bapepam in the period years 2009- 2011. The data that was used in this research was the secondary data and selected by using purposive sampling method. Technique of anáyisis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that profitability, liquidity, financial leverage, and quality auditor (KAP) not have an affect to timeliness of the food and beverage firm of financial statement forwarding of the firm listed in Indonesia Stock Exchange.  

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