Andriani Rumahorbo, 1011031031 (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN ANALYSIS OF FACTORS THAT AFFECT THE TIMELINESS SUBMISSION OF FINANCIAL REPORTS. Universitas Lampung, Fakultas Ekonomi.
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Abstract
ABSTRAK ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Oleh ANDRIANI RUMAHORBO Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan. Adapun faktor-faktor tersebut adalah kepemilikan asing, kompleksitas operasi, ukuran komite audit, dan opini audit sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen. Penelitian dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh 30 perusahaan yang memenuhi kriteria dalam penelitian sehingga data observasi keseluruhan berjumlah 120 data. Pengujian dilakukan dengan analisis menggunakan regresi logistik dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa kepemilikan asing dan ukuran komite audit berpengaruh positif secara signifikan terhadap ketepatan waktu. Sedangkan kompleksitas operasi dan opini audit tidak berpengaruh terhadap ketepatan waktu. Kata kunci : Ketepatan waktu, kepemilikan asing, kompleksitas operasi, ukuran komite audit, dan opini audit. ABSTRACT ANALYSIS OF FACTORS THAT AFFECT THE TIMELINESS SUBMISSION OF FINANCIAL REPORTS By ANDRIANI RUMAHORBO This study aims to find empirical evidence on the factors that affect the timeliness of financial reports. As these factors are foreign ownership, operating complexity, audit committee size, and audit opinion as independent variable while timeliness as dependent variable. This study was done at the manufacturing sector companies listed in Indonesia Stock Exchange 2009-2012. Sampling was performed with a purposive sampling method and acquired 30 companies that meet the criteria in the study so that the overall observation data amounted to 120 data. Testing of performed by using logistic regression analysis with a significance level of 5%. The result showed that foreign ownership and committee audit size are significantly positive affect on timeliness. While operating complexity and audit opinion does not affect on timeliness. Keyword: Timeliness, foreign ownership, operating complexity, audit committee size, and audit opinion.
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 942999 . Digilib |
| Date Deposited: | 16 Aug 2014 06:14 |
| Last Modified: | 16 Aug 2014 06:14 |
| URI: | http://digilib.unila.ac.id/id/eprint/2621 |
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