FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI KASUS PERUSAHAAN MANUFAKTUR DI BEJ)
ABSTRACT: Financial reporting
is used for the company to communicate various information and easurement of
performance. Information can be used for decision making if submitted on schedule.
Indonesian’s public company obligation in reporting the annual financial report
has arranged in UU No.80 / 1995 about Capital Market and Rule of BAPEPAM No.80
PM / 1996. The samples of the study are the manufacturing firms listed in
Jakarta Stock Exchange. Data are collected using purposive sampling method. The
number of the firms serving as the samples is 69 in 2003-2005. Data analysis
using Logistic Regretion. The study show that firms size and insider ownership
have significant influence the firms compliance timeliness. While to four other
independent variable has not significant.
Key Words: compliance,debt to
equity, size, profitability, outsider ownership concentration, insider
ownership, age
Penulis: LULUK MUHIMATUL IFADA
Kode Jurnal: jpakuntansidd090026
