PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Abstract

This research aims to know empirical evidence as for factors influencing timeliness of financial reporting of the manufacture firm industry consumer goods sector food and beverage sub sector listed in Indonesia Stock Exchange. The factors to be análysised in this research namely profitability (ROA), liquidity (CR), leverage (Long Term Debt to Equity Ratio), and audit opinion. Sample of this research is 11 firms listed in Indonesia Stock Exchange period 2013-2016 that selected by using purposive sampling method. Technique of anáyisis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that leverage (Long Term Debt to Equity Ratio) significantly affect timeliness of financial reporting, whereas profitability (ROA), liquidity (CR), and audit opinion has no affect to timeliness of financial reporting.