DETERMINASI KETEPATAN PUBLIKASI LAPORAN KEUANGAN PADA SELURUH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016
Fadhel Muhammad Akbar, Anita Handayani
Universitas Muhammadiyah Gresik
Abstract
The purpose of this study to testing determination of timeliness of financial statement publication on all companies listed in indonesia stock exchange year 2014 - 2016. Using 873 samples of financial statement. With logistic regression as analysis techniques. The results shows that size, profitability, auditor quality, leverage, audit opinion, firm age has not significant influence to timeliness of the financial statement publications.
Keywords: Timeliness, Size, Profitability, Auditor Quality, Leverage, Audit Opinion, Firm Age.
Topic: Manajemen Keuangan