Widiyanti, Ade and Fajar, Apri (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN INTERIM. Jurnal Akuntansi dan Keuangan, 22 (1). pp. 91-106. ISSN 1410-1831

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Abstract

The financial submission are one of the media designed to provide information and economic measurement of resources and performance owned by a company to prospective investors, prospective creditors, corporate management and other users of financial submission for making decision. Therefore, the information of time accurancy in interim financial submission is one of the key elements of a financial report. The research objectives is to analyze the factors which influence time accurancy in interim financial submission report. The variables used in this research are Foreign Ownership, Operation Complexity, Company Size, Profitability, and Liquidity as independent variable and Time Accuracy as the dependent variable. The sample of this research consists of 25 manufacturing companies that listed on the Indonesia Stock Exchange period of 2013 to 2015. The Criteria for sampling using purposive sampling method, with total observation of 300 data. The test was performed by using analysis multiple linear regression. The data analysis showed that the foreign ownership has a significant negative effect on the time accuracy of financial submission. The complexity of operation has a positive effect is not significant on the time accuracy of financial submission. The size of the company has no significant positive effect on the time accuracy of financial submission. Profitability has a significant positive effect on the time accuracy of financial submission. Liquidity has no significant positive effect on the time accuracy of financial submission. Based on the data, it is concluded that only the variable of the Foreign Ownership and Profitability had a statistically significant effect on Time Accuracy. While the variables of the Operation Complexity, Company Size, Liquidity has no significant effect on Time Accuracy.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: ADE WIDIYANTI
Date Deposited: 16 Nov 2017 03:41
Last Modified: 16 Nov 2017 03:41
URI: http://repository.lppm.unila.ac.id/id/eprint/5073

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