ANALISIS FAKTOR-FAKTOR PENENTU KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Abstract

The purpose of the analysis is to know the effect of the factors that influnece the timeliness of the financial report manufacture company listed in Indonesia Stock Exchange. The population used in this study are all publicly listed companies and listed on the Indonesia Stock Exchange for the period 2011, and 2012. Sampling techniques (sampling) in this study is the sample selection considerations (judgment / purposive sampling). The analysis that used is logistic regression. The result of this research concluded that gearing ratio,profitability, and size have effect for timeliness of financial statement report. This limization of this research: (1) This research had short term only use the sample from 2011-2012 (2) This research only produce a smallest percentage of coefficient of determination, as much as 44,3% and the residue about 55.7% is influenced by other variables out of the analysis Key Words: