PENGARUH PROFITABILITAS, MANAJEMEN LABA,  DAN PENGHINDARAN PAJAK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Dirga Firgiawan; Teguh Erawati

doi:10.24964/japd.v4i3.2012

Dirga Firgiawan Universitas Sarjanawiyata Tamansiswa
Teguh Erawati Universitas Sarjanawiyata Tamansiswa Yogyakarta

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Abstrak

This study aims to determine the effect of profitability, earnings management, and tax avoidance on the timeliness of financial reporting at lq45 companies listed on the Indonesia Stock Exchange.

The sample of this study used 21 companies lq45 listed on the Indonesian Stock Exchange in 2015-2017 which were taken using purposive sampling method. The data used are secondary data. Data regarding the timeliness of the company's financial reporting to BAPEPAM and other data can be obtained through the Indonesia Stock Exchange homepage, www.idx.co.id. The data analysis technique in this study used logistic regression.

The results of this study indicate that 1) protection has a significant positive effect on the timeliness of financial reporting, 2) earnings management has a negative effect on the timeliness of financial reporting and 3) tax avoidance has a positive and insignificant effect on the timeliness of financial reporting.

Keywords: Profitability, Profit Management, Tax Avoidance, and Timeliness of Financial Reporting

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