JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 2, Tahun 2019

PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA

Belya Dwi Puteri (Universitas Negeri Surabaya)
Made Dudy Satyawan (Universitas Negeri Surabaya)

Article Info

Publish Date
17 Dec 2020

Abstract

The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.

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Journal Info
JURNAL AKUNTANSI DAN AUDITING
Website

Abbrev

akuditi

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...