Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (original) (raw)
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2018
Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap return saham pada perusahaan food and beverage di BEI. Dalam penelitian ini variabel independen yang digunakan yaitu profitabilitas diukur dengan menggunakan return on asset (ROA), likuiditas diukur dengan menggunakan Current Ratio, leverage diukur dengan menggunakan Debt to Equity Ratio (DER) dan ukuran perusahaan diukur dengan menggunakan Ln (Size). Return Saham dalam penelitian ini digunakan sebagai variable dependen. Penelitian ini dilakukan pada perusahaan sektor food and beverage yang terdaftar di BEI tahun 2013-2016. Jumlah sampel yang diambil sebanyak 14 perusahaan, dengan metode purposive sampling, sehingga di dapat data pengamatan sebanyak 56. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan pada return saham, sedangkan profitabilitas, likuiditas dan ukuran perusahaan berpengaruh positif signifikan pada return saham.
Akmenika: Jurnal Akuntansi dan Manajemen, 2020
This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.
Jurnal Riset Akuntansi & Keuangan
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kompleksitas operasi, struktur kepemilikan dan leverage terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Rumusan masalah dalam penelitian ini adalah “Apakah ukuran perusahaan, kompleksitas operasi, struktur kepemilikan dan leverage berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia?â€. Hipotesis yang dikemukakan adalah ukuran perusahaan dan Struktur kepemilikan secara persial berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan sedangkan, kompleksitas operasi dan leverage secara persial berpengaruh negatif terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 97 perusahaan. Data ...
Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pemerintah Daerah DI Indonesia
Akuntabilitas, 2016
This study aims to examine the factors that affect the timeliness of financial reporting of local government in Indonesia. These factors are divided into two major lines: factors relating to local government and politics, also the content of financial statements and managerial competence factor. Factors associated with local government and politics proxied by local independence, regional location and the election of regional heads back. Factors associated with the content of financial statements and managerial competence proxied by position and financial performance areas, audit opinion and audit findings. Samples of this study used the whole autonomous region which issued local government financial reports and audited by the Audit Board of the Republic of Indonesia as much as 524 of the total 542 local governments. They were obtained from the Audit Board of the Republic of Indonesia. Testing the hypothesis in this study used binary logistic regression. Results of this research reveals that local government and political factors that proxied by self-reliance, the regional location statistically affect the timeliness of financial reporting area in fiscal year 2013. Based on the results of logistic regression (logistic regression) showed that the factor content of the financial statements and managerial competence of government area proxied by the audit opinion and auditor's findings are statistically affect the timeliness of financial reporting area in fiscal year 2013.
Faktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan
2015
This study aimed to examine debt to equity, profitability, ownership structure, firm size, auditor quality and auditor switching on timeliness of the submission of the financial statements. The samples in this study were food and beverage companies listed in Indonesia stock exchange during 2010-2012 amounts to 46 data. The data were analyzed by logistic regression analysis. Research results showed that auditor switching had significant influence on timeliness of financial statements. While debt to equity, ownership structure, firm size, profitability, and auditor quality had no effect on timeliness of financial statements.
Jurnal Akuntansi
The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of...
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA)
Ketepatan waktu pelaporan keuangan merupakan suatu kewajiban bagi setiap perusahaan. Semakin tepat waktu laporan keuangan disampaikan, maka informasi yan disajikan akan semakin bermanfaat bagi para pemakainya dalam pengambilan keputusan Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas, profitabilitas, likuiditas reputasi KAP, dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Teknik pengambilan sampel menggunakan metode purposive sampling dan pengujian hipotesis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur di Bursa Efek Indonesia. Sedangkan solvabilitas, profitabilitas, likuiditas, dan reputasi KAP tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.
Faktor Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2019
The aim of this research is to find out which are factors that impact the timelinessof company's financial statement. The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001 - 2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, witha= 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement, but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven't impact to the timeliness of financial statement.