ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
ABSTRACT: Demands for
compliance with timely submission of financial reports to the public in
Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital
Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations
periodiccally. Process in achieving timely financial statement presentation to
the public becomes increasingly difficult because of the increasing growth of
existing public companies in Indonesia.
This study aims to examine empirically the effect of firm size,
liquidity, company age, and reporting of exceptional items and / or contingent
on timely submission of financial reports on companies listed on Indoneia Stock
Exchange (BEI). The selection of samples to be used in this study was purposive
sampling. Samples are manufacturing companies listed on the Stock Exchange with
the following criteria: a) the company issued financial statements as of
December 31 for the years 2004 to 2007; b) the company whose shares are
actively traded in IDX. The data used is a form of secondary data obtained from
annual reports and the Capital Market Reference Center. Then the data were
analyzed using multiple regression.
The research proves that company size has a significant impact on
the timeliness of financial reporting.
While life companies, liquidity, and extraordinary items and / or contingencies
do not have a significant impact on the timeliness of financial reporting.
Keywords: Timeliness,
Financial Statements, Age, Size, Liquidity, xtraordinary items, Contingencies
Penulis: Fauziah Aida Fitri,
Nazira
Kode Jurnal: jpakuntansidd090073
