Analisis Faktor-faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Perkebunan dan Pertambangan yang Terdaftar di BEI
The purposes of this research is to know the factors influence timeliness. The variables that tested are the firm size, the firm age, the profitability, the audit opinion, and the audit report lag. The research is on agriculture and mining company listed on Indonesia Stock Exchange between 2007 to 2009.Sampling method that used is purposive sampling and there are 14 companies as research objects for 3 years observation with 42 analysis unit. Data that used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The research hypotheses are tested using simple regression. The result of this research shows that the firm size and audit report lag have significant negative influence toward timeliness, the profitability has significant positive influence toward timeliness, but the firm age and the audit opinion have not influence toward timeliness
Year of publication: |
2011-02-04
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Authors: | Sembiring, Yan Christin Br |
Other Persons: | Akhmad, Arifin (contributor) |
Subject: | Ketepatan Waktu Pelaporan Keuangan | Ukuran Perusahaan | Umur Perusahaan | Profitabilitas | Opini Audit |
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