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Ni Made Manik Dwi Pramesti
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Financial Distress, Komisaris Independen, Kepemilikan Institusional, Audit Tenure, dan Reputasi Kantor Akuntan Publik Pada Ketepatwaktuan Publikasi Laporan Keuangan Ni Made Manik Dwi Pramesti; Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p02

Abstract

This study aims to determine the effect of financial distress, independent commissioner, institutional ownership, audit tenure and reputation of public accounting firm on the timeliness of publication of financial statements.This research was conducted at a manufacturing company listed in Indonesia Stock Exchange (BEI) period 2014-2016. The number of samples of 65 companies with 195 observations that meet the criteria of research by using purposive sampling method.Data analysis technique used is logistic regression analysis. The results of the analysis found that financial distress and independent commissioners had a positive effect on the timeliness of the publication of financial statements, while institutional ownership, audit tenure, and reputation of public accounting firms did not affect the timeliness of the publication of the financial statements. Keywords: financial distress, independent commissioner, institutional ownership, audit tenure, reputation of KAP, timelinesss.
Co-Authors I Dewa Gede Dharma Suputra