FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

Abstract

The purpose of this study was to determine the factors - factors which affect the timeliness of financial reporting. With a sample of 7-year manufacturing firms in 2008-2012 were selected using purposive sampling method.
This study uses secondary data derived from the annual report of manufacturing firms for the fiscal year ended December 31, 2012 as published Stock Exchange.
The method used in analyzing the data that the t test for hypotheses 1-5 and F test for hypothesis 6. T-test results showed that the size of the company, and profit significantly affect timeliness. While variable Liability, Liquidity, and Age does not affect the timeliness of financial reporting, while the F-test results showed that the variables liability, liquidity, firm size, profit, and age Integration affect timeliness of financial reporting.
KeyWords: Timeliness,Liability, Liquidity,Firm size,Income, Age of the company.