ANALISIS FAKTOR-FAKTOR PENENTU KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN FARMASI GO PUBLIC DI BURSA EFEK INDONESIA

Abstract

The purpese of the analysis is to know the effect of the factors that influnece the timeliness of the financial report pharmacy company listed in Indonesia Stock Exchange. The analysis that used is logistic regression. By doing logistic regression knowing that gearing ratio has significant effect toward the financial report timeliness, but the profitability and size have not significant influence toward financial report timeliness of pharmacy company listed in Indonesia Stock Exchange. The point of Nagelkerke R Square is 0.084, it is mean that the dependent variable influenced by independent variable about 8.4%, and the residue about 91.6% is influenced by other variables out of the analysis