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All Journal AkMen JURNAL ILMIAH Media Riset Akuntansi Auditing & Informasi
Wahyuni Yusria Ningsih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RENTANG WAKTU KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK STUDI DI BURSA EFEK INDONESIA 2005-2009 Wahyuni Yusria Ningsih
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Financial statement information has the optimal benefit if available in time for its needs . The determination of the time of publication of financial statements is important , therefore, the regulator has issued a deadline for it . Span of submission of financial statements to be important in determining the benefits of financial reporting information itself . The purpose of this study was to determine the factors that influence the accuracy of the span of submission of financial statements to the public . The data used is a manufacturing company with the period 2005 to 2009 the number of observations of 244 samples. This study examines whether profitability , leverage , firm size , the audit opinion , the auditor turnover , and the span of the completion of the audit of annual financial statements affect the span accuracy submission of financial statements to the public . Analysis tools used in testing these hypotheses is multiple regression .
Faktor-Faktor Yang Berpengaruh Terhadap Rentang Waktu Ketepatan Penyampaian Laporan Keuangan Ke Publik Wahyuni Yusria Ningsih
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 3 (2010): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.406 KB) | DOI: 10.25105/mraai.v10i3.1036

Abstract

The bertujuan penelitian ini untuk mengetahui pengaruh dari beberapa faktor pada laporan audit ketepatan waktu. Sampel terdaftar perusahaan diproduksi dari tahun 2005-2009. 77ze jumlah sampel 224 perusahaan. Faktor-faktor yang menyelidiki adalah profitabilitas, leverage, ukuran, opini audit, perubahan audit, dan laporan lag auidt laporan ketepatan waktu. Metode analisis menggunakan linier regresi. Hasil penelitian menunjukkan bahwa cmd opini audit laporan lag pemeriksaan significcmtly pengaruh laporan ketepatan waktu.
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