ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
(Studi Empiris Pada Perusahaan Jasa Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 – 2016)
Keywords:
Debt to Equity Ratio, Return on Assets, Ownership Structure and Company Size.Abstract
Information can be useful when presented in a timely manner when needed by the information user. The information referred to is the financial statements consisting of the balance sheet, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. The delay in financial reporting may affect the quality of information from the report because the length of time delay indicates that the information provided is not out of date. This study aims to analyze the factors that affect the timeliness of financial statement submission. The data used are secondary data with the population of transportation service sub-sector companies listed on the Indonesia Stock Exchange. The sample used is 11 companies with observation year 2013-2016. Sampling technique used is purposive sampling with method of logistic analysis. The results of this study indicate that the return on assets affect the timeliness of the delivery of financial statements, while the debt to equity ratio, ownership structure, and firm size does not affect the timeliness of financial reporting.
