The Effect Factors of Timeliness Financial Reporting Publication (For Manufacturing Company in BEI)
Abstract
The research goal to have improved empirical influence of liquidity, leverage, size of the firm, profitability and ownership structure on the timeliness financial reporting for the manufacturing company in Indonesian Capital Market. That research have been using 46 manufacturing company in listed on the Indonesian Capital Market. The sample have collecting with purposive sampling. Sources of the data is secondary. The model research used two categories variable. First variable is independent. The variable consist of liquidity, leverage, size of the firm, profitability and ownership structure. Second variable is dependen that timelines financial reporting publication. The goal of the research have solving with quantitative analysis. The result of the test al variable, that consist of liquidity, leverage, size of the firm, profitability and ownership structure have not significant effect on the timeliness financial reporting publication on manufacturing company in BEI.
Keyword Liquidity, Leverage, Size of the Firm, Profitability and Ownership Structure
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