ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aims to prove empirically factors affecting the timeliness of publication financial reporting of the bank firm listed in Indonesia Stock Exchange. The factors to be analyzed in this research are profitability, liquidity, solvency, company size and age, ownership structure as independent variable, and timeliness as a dependent variable. Sample of this research is 93 bank firms listed in Indonesia Stock Exchange period 2010-2012 that selected  by using purposive sampling method. Technique of analysis for examining the hypothesis was logistic regresion at level significance 5%. Result of this research identify that solvency significantly affect timeliness of publication financial reporting of the firm. Whereas profitability, liquidity, company size and age, and ownership structure did not affect to time timeliness of publication financial reporting of the  bank firm listed in Indonesia Stock Exchange.

Keyword: timeliness, profitability, liquidity, solvency, company size and age, ownership structure