LEVERAGE, PROFITABILITY, AUDIT OPTIONS, AND FIRM SIZE TO THE TIMELINESS OF FINANCIAL REPORTING LEVERAGE, PROFITABILITAS, OPINI AUDIT

Dan Ukuran Perusahaan, Terhadap Ketepatan, Waktu Penyampaian, Pelaporan Keuangan, Kartika Hendra, Titisari Rina, Anisa Agustin
unpublished
The purpose of this study is to determine the eff ect of debt to equity ratio (leverage), profi tability, audit opinion and fi rm size to the timeliness of corporate fi nancial reporting. Research with samples of 34 manufacturing companies basic industry sectors and chemistry in 2014. Data analysis techniques using multiple regression. The results showed leverage (debt to equity ratio), profi tability, and fi rm size did not aff ect the timeliness of corporate fi nancial reporting. While
more » ... rting. While leverage (DER) aff ect the timeliness of corporate fi nancial reporting. Companies tend to postpone their reporting if the audit opinion is not as expected. While the debt to equity ratio (leverage), and profi tability is not a consideration in the postponement of fi nancial reporting Keywords: debt to equity ratio, profi tability, audit opinion, fi rm size, timeliness of corporate fi nancial reporting ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio (leverange), profi tabilitas, opini audit dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan perusahaan. Penelitian dengan sampel 34 perusahaan manufaktur sector industry dasar dan kimia tahun 2014. Teknik analisis data dengan menggunakan regresi berganda. Hasil penelitian menunjukkan leverage (debt to equity ratio), profi tabilitas, dan ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan. Sedangkan leverage (DER) berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan. Perusahaan cenderung menunda pelaporannya jika opini audit tidak sesuai yang di harapkan. Sedangkan debt to equity ratio (leverange), dan profi tabilitas tidak menjadi pertimbangan dalam penundaan pelaporan keuangan. Kata kunci: debt to equity ratio, profi tabilitas, opini audit, ukuran perusahaan, ketepatan waktu pelaporan keuangan perusahaan
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