PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN KESULITAN KEUANGAN PADA KETEPATAN WAKTU PELAPORAN KEUANGAN

Ni Nyoman Anggar Seni (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
I Made Mertha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

E-JURNAL AKUNTANSI
Vol 10 No 3 (2015)

This study aims to know the effect of earnings manipulation, quality auditors, and financial distress on the timeliness of financial reporting manufacturing companies located in Indonesia Stock Exchange 2010-2012. The number of companies studied were 37 company for 3 years, so the number of samples were 111 companies. The sample selected based on specific criteria. Using a binary logistic analysis. Results of analysis showed that earnings manipulation , quality auditors, and liquidity as a proxy for financial distress affect the timeliness of financial reporting manufacturing company. However, leverage as a proxy for financial distress had no affect on the timeliness of financial reporting manufacturing company.