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Listiana, Lisa
Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMENGARUHI REPORTING LAG PERUSAHAAN Listiana, Lisa; Susilo, Tri Pujadi
Media Riset Akuntansi Vol 2, No 1 (2012): Februari
Publisher : Universitas Bakrie

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai faktor-faktor yang memengaruhi reporting lag perusahaan. Sampel penelitian terdiri dari 71 firm-years yang termasuk dalam Indeks LQ45 tahun 2009 dan 2010. Rata-rata reporting lag perusahaan sampel adalah 86 hari. Analisis regresi linear berganda menunjukkan bahwa profitabilitas (NPM) berpengaruh negatif terhadap reporting lag perusahaan dan rasio utang (TDR) berpengaruh positif terhadap reporting lag perusahaan. Sedangkan variabel tipe laporan keuangan, likuiditas (CR), dan pergantian auditor tidak berpengaruh signifikan terhadap reporting lag perusahaan.   Kata Kunci: Reporting lag, tipe laporan keuangan, profitabilitas, likuiditas, rasio utang, pergantian auditor   This research is designed to investigate factors influencing companies’ reporting lag. 71 firm-years which are utilized in this research belong to LQ45 Index in 2009 and 2010. The means of reporting lag is 86 days. Analysis of multiple linear regression method reveals that profitability (NPM) negatively influences companies’ reporting lag and debt ratio (TDR) positively influences companies’ reporting lag while variable of reporting type, liquidity (CR), and auditor turnover do not influence companies’ reporting lag. Keywords: Reporting lag, reporting type, profitability, liquidity, debt ratio, auditor turnover
Co-Authors Tri Pujadi Susilo