PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS DAN KUALITAS AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

(Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di BEI Periode 2014-2017)

  • Yulistia Maulida Universitas Budi Luhur
  • Dicky Arisudhana Universitas Budi Luhur
Keywords: Timeliness of financial reporting, auditor quality, profitability, solvency and firm size

Abstract

This research aimed to examine the influence of profitability, firm size, solvency, and auditor quality on timeliness of reporting finance. The population in this research was use secondary data from the financial statments of companies sub sector property and real estate 2014-2017 that listed on the Indonesia Stock Exchange (BEI) as many as 52 companies sample. Based on purposive sampling method in data collection, obtained 41 companies sample. Data analysis used in the research is logistic regression analysis by using program of IBM SPSS Statistic version 20. The result of this research showed that profitability has an effect on the timeliness of financial reporting. The result also showed that firm size, solvency, and auditor quality have not effect on the timeliness of financial reporting.

Published
2019-02-01
Issue
Vol 2 No 01 (2018): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents