Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan (studi pada perusahaan LQ45 yang terdaftar di BEI)

Bahasa Indonesia

  • bernadetha febriani rado Universitas Sarjanawiyata Tamansiswa
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this research is to analyze the effect of liquidity, tax avoidance, and firm size on the timeliness of financial reporting of LQ45 companies listed on the Indonesia Stock Exchange for the period 2012-2017. This research was a quantitative by analyzing secondary data. The type of data used in this study was secondary data in the form of company financial statements listed in the LQ 45 index in 2012 - 2017. Data collection method used documentation. The method of data analysis used multiple regression analysis which is preceded by a classic assumption test, namely the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of the study show that (1) liquidity has a positive effect on the timeliness of financial reporting in LQ45 companies. (2) Tax avoidance has a negative effect on the timeliness of financial reporting in LQ45 companies. (3) Company size has a positive effect on the timeliness of financial reporting of LQ45 companies.

Published
2019-01-28
How to Cite
RADO, bernadetha febriani; AYEM, sri. Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan (studi pada perusahaan LQ45 yang terdaftar di BEI). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 730 - 736, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/962>. Date accessed: 20 feb. 2019.