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All Journal Jurnal Paradigma Akuntansi
Teresa Jovina Kurniawan, Nurainun Bangun
Fakultas Ekonomi dan Bisnis Universitas Tarumanegara
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Audited Financial Statement Timeliness Teresa Jovina Kurniawan, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.428 KB) | DOI: 10.24912/jpa.v1i2.4683

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of earning management, profitability, financial distress, and big four audit companies on audited financial statement timeliness at trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 41 trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31st during 2015-2017. Binary logistic regression is used to test the hypothesis using SPSS 23.0. The result of this study shows that earning management and profitability have significant effect on audited financial statement timeliness, while financial distress and big four audit companies do not have significant effect on audited financial statement timeliness
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