PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERGANTIAN AUDITOR, DAN UMUR PERUSAHAAN TERHADAP TIMELINESS REPORT (Studi Empiris Pada Laporan Keuangan Perusahaan Manufaktur yang Terdaftar di BEI 2013-2017)

  • Anggiani Dwi Lestari Penulis
  • Teguh Erawati

Abstract

The purpose of this research is to analyze the effect of profitability, frim size, change of auditors and frim age on timeliness of financial reporting. Sample from this study using 265 manufacturing companies listed in Indonesia Stock Exchange year period from 2013 to 2017 were taken by using purposive sampling method. These factors were then tested using logistic regression at the significance level of 5 percent. The results of this study identified that profitability and change of auditors affect the timeliness of financial reporting, while frim size, and frime age has no effect on the timeliness of financial reporting of companies listed on the Indonesia Stock Exchange.

Published
2019-01-25
How to Cite
LESTARI, Anggiani Dwi; ERAWATI, Teguh. PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERGANTIAN AUDITOR, DAN UMUR PERUSAHAAN TERHADAP TIMELINESS REPORT (Studi Empiris Pada Laporan Keuangan Perusahaan Manufaktur yang Terdaftar di BEI 2013-2017). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 474 - 486, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/904>. Date accessed: 20 feb. 2019.