PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN di BURSA EFEK INDONESIA PERIODE TAHUN 2012-2014

Abstract

Financial reporting is a source of information that can be used for
business decision making. The faster the financial statements are conveyed, the
information contained therein is more useful, and users of financial statements
can make better decisions, both in terms of quality and time. But in reality some
companies still get sanctions for delays in financial reporting. Therefore, this
study aims to examine and prove empirically the factors that cause delays in
reporting, namely profitability, auditors’ opinion, and company size. The
population of this study is food and beverages companies listed on the Indonesia
Stock Exchange for the period 2012-2014, with a sample of 12 companies with the
observation period of 2012 to 2014. The sampling method used was purposive
sampling. The analytical method used is Logistic Regression. The data used in
this study are the financial statements and independent audit reports of each
published company. The results of the study prove that the factors of profitability,
auditors’ opinion, and company size do not affect the timeliness of the submission
of financial statements. This implies that the company's awareness to submit
financial statements is caused by other conditional conditions that were not
examined in this study.