Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015

Abstract

This course aims to analyze the factors that affect the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research using causative method, that is research which aims to know the relationship and influence between two variables or more. The population in this study are all manufacturing companies listed on the Stock Exchange in 2013 until 2015 ie 143 companies. The sample in this research are 25 manufacturing companies listed on the BEI in the period 2013 to 2015, from 25 samples obtained with 3 years observation period so that the number of observations is 25 x 3 period = 75 samples. Sampling method in this research using purposive sampling method. The method of analysis used is logistic regression analysis. The results of this study indicate that leverage, profitability, audit opinion, auditor quality has significant effect on the timeliness of financial statement submission and foreign ownership structure has no significant effect on the timeliness of financial statement submission of manufacturing companies listed in Indonesia Stock Exchange.