PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN AUDITED (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2014)
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
Development of the world economy in Indonesia is very rapid, the need for information that is complete, timely, and quality of a company higher. Information today is not just a byproduct, but as the material is a major factor that determines success or failure. Financial statements as an information would have benefits if it is delivered on time to the users for decision-making. The financial report is the final process in the accounting process with an important role for the measurement and assessment of the performance of a company. Company in Indonesia, especially companies that have gone public are required to prepare financial statements in each period.
The object of this research is profitability, firm size, leverage, reputable public accounting firm, and timely submission of audited financial statements. This research is an explanatory research is a research method that is intended to clarify the phenomena that occur empirically and trying to get an answer causal relationships between variables through hypothesis testing using a data sample of 75 companies manufacturing and total observation of as many as 450 companies. The analytical tool used in this research is the logistic regression analysis. The reason the use of logistic regression analysis are as dichotomous dependent variable (timely and not timely). Assuming a normal distribution can not be fulfilled because the independent variable is a mixture between a continuous variable (metric) and categorical (non-metric).
These results indicate that profitability partially affects timeliness of audited financial statements. Company size does not significantly affect the timeliness of audited financial statements. Leverage the company significantly affect the timeliness peyampaian audited financial statements. Reputation of Public Accounting Firm (KAP) did not significantly affect the timeliness of audited financial reporting. Simultaneously or jointly from an independent variable that consists of profitability (ROE), firm size (TA), leverage (DER) and the reputation of public accountant firm (KAP) did not significantly affect the timeliness of audited financial statements of manufacturing companies
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Profitability, Size, Leverage, Reputation of public accountant firm, Timeliness