ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Abstract
This study aims to find evidence related to "Anlysis Factors Affecting the Timeliness of Financial Statements". Objects in this study are all companies listed on the Indonesia Stock Exchange (BEI). This study used purposive sampling in sample selection and obtained 578 samples which then in outlier so as to find the final sample worthy tested amounted to 449 samples from 1136 companies during two years of observation. Hypothesis testing in this study using statistics t test analysis technique. Based on the results of hypothesis testing and analysis that has been done then obtained research results that firm size, profitability, company age, liquidity, public ownership structure significant effect on the timeliness of financial statement submission, but leverage no significant effect on the timeliness of financial statment submission.