FAKTOR FAKTOR YANG MEMPENGARUHI PUBLIKASI LAPORAN KEUANGAN (TIMELINESS) PADA PERUSAHAAN LQ 45 DI BEI

Abstract

The timeliness is very important publication of financial statements for an investor and other market participants to make investment decisions. Timeliness of the publication of the financial statements is affected by internal and external factors. Therefore, this study purpose to determine the effect of liquidity, solvability, profitability, firm size, CPA firm size and auditors exchange to timely submission of financial reports. This research used 17 companies incorporated in the LQ-45 were listed in the Indonesia Stock Exchange. Types of data used was secondary. To perform the data processing stage used method of quantitative analysis using logistic regression models. Based of hypothesis testing result  found that the liquidity, solvability, profitability, firm  size, CPA firm size and auditors exchange did not significantly influence the timeliness of financial reporting (timeliness) on the LQ-45 firms are listed in the Indonesia Stock Exchange

Keywords:       Liquidity, Solvability, Profitability, Firm Size, Change of Auditors