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All Journal Jurnal Akuntansi dan Keuangan
Arfiana Devi Muftiarani
Universitas Budi Luhur
Social Sciences

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PENGARUH STRUKTUR KEPEMILIKAN, TAX AVOIDANCE, AUDITOR SWITCHING DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Arfiana Devi Muftiarani; Anissa Amalia Mulya
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.542 KB) | DOI: 10.36080/jak.v9i1.1413

Abstract

This study aims to analyze the factors that affect the timeliness of financial statement submission. The data used are secondary data with the population of wholesale (durable & non-durable goods) service sub-sector companies listed on the Indonesia Stock Exchange. The sample used is 20 companies with observation year 2015-2018. Sampling technique used is purposive sampling with method of logistic analysis. The results of this study indicate that the tax avoidance affect the timeliness of the delivery of financial statements, while ownership structure, auditor switching and reputation of public accounting firms does not affect the timeliness of financial reporting.
Co-Authors Anissa Amalia Mulya