PENGARUH OPINI AUDIT, KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PUBLIKASI

Abstract

The dynamical movement of capital market each minute makes the investor needs financial information rapidly, therefore the timeliness is required, and such information could be obtained through the financial statement. The delay of the publication of financial statements makes the result of the information lost its relevance. This study aims to obtain empirical evidence about the influence of audit opinion, public ownership, firm size, and profitability to the timeliness of financial reporting. The object of this study is manufacturing company specifically consumer goods industry sector listed on Indonesia Stock Exchange during 2012-2016. 31 companies were selected as samples with purposive sampling method. Multiple linear regression was used as a data analysis technique. The results of this study indicate that firm size and profitability negatively affect the timeliness of financial reporting. Nevertheless, no evidence has been found that the audit opinion and public ownership affect the timeliness of financial reporting.