FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA

Setiawan, Irfan Haris

Jurnal Ilmu dan Riset Akuntansi
Vol 3, No 11 (2014)

The purpose of this research is to analyze some factors that have an influence to the punctuality of financialreporting of manufacturing companies which are listed in Indonesia Stock Exchange. Some factors which aretested in this research are firm size, firm age, and public ownership structure, DER, ROA, CR, and auditorreputation as independent variable whereas punctuality of financial reporting as dependent variable. The resultof the research proves that only firm size and public ownership structure variables which have influence to thepunctuality of financial reporting whereas firm age, DER, ROA, CR variables and auditor reputation do nothave any influence to the punctuality of financial reporting.Keywords: punctuality of financial reporting, firm age, DER, ROA, CR.