Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Di BEI Periode 2015-2017

Abstract

The purpose of this study is to obtain empirical evidence about the effect of capital structure, firm size and auditor quality on the timeliness of financial reports at manufacturing companies listed in Indonesia Stock Exchange during 2015-2017. This study uses purposive sampling method of 99 manufacturing companies listed in the Indonesia Stock Exchange. Data obtained from the audited company's annual financial statements for the year ended December 31, 2015-2017. This test uses the SPSS 25 program by logistic regression analysis. The results of the study is firm size have significant effect on the timeliness of financial reports, while capital structure and auditor quality do not have significant effect on the timeliness of financial reports.