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All Journal International Journal of Public Budgeting, Accounting and Finance
Putri, Devi Ayu
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF THE FACTORS THAT INFLUENCE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION IN CONSUMPTION INDUSTRIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Putri, Devi Ayu
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine and analyze the effect of profitability, debt to equity ratio, firm size, reputation of public accounting firm, audit committee and managerial ownership on timeliness of financial statement submission. This research was conducted at manufacturing industry sector of consumer goods sector in 2012-2016 at Indonesia Stock Exchange. Methods of research data using nonparticipant observation method, by analyzing the annual report and audit financial statements obtained. Data analysis method is logistic regression analysis, with hypothesis testing done by multivariate test. The result of the research shows that profitability and audit committee have positive effect on the timeliness of financial statement submission, while leverage, company size, reputation of public accountant office and managerial ownership have no effect on the timeliness of financial reporting. With this research, it is expected to provide significant implications for the parties concerned in assessing and predicting the timeliness of financial statement submission.
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