ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 <0.05 which shows simultaneously leverage, firm size, and profitability significantly influence the timeliness of financial reporting. Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat perusahaan tidak tepat waktu dalam melaporkan laporan keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 <0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.

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ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

Jurnal Benefita ◽

10.22216/jbe.v3i2.3464 ◽

2018 ◽

Vol 3 (2) ◽

pp. 196

Author(s):

Viola Syukrina E Janrosl

Keyword(s):

Decision Making ◽

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Relevant Information ◽

Descriptive Statistics ◽

Test Results ◽

F Test ◽

Economic Decision Making

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3255-3269

Author(s):

Fery Derianto ◽

Fefri Indra Arza

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Return On Assets ◽

Dummy Variable ◽

Analysis Technique ◽

Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Jurnal Wahana Akuntansi ◽

10.21009/wahana.112.02 ◽

2016 ◽

Vol 11 (2) ◽

pp. 1

Author(s):

Joko Suryanto ◽

Indra Pahala

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Public Ownership ◽

Audit Opinion ◽

Independent Variables ◽

Equity Ratio ◽

The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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Pengaruh Aktivitas, Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2012 – 2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i2.7526 ◽

2020 ◽

Vol 4 (2) ◽

pp. 81

Author(s):

Hendry Gunawan

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Total Asset ◽

Test Results ◽

Manufacturing Companies ◽

Food And Beverages ◽

Asset Turnover ◽

Equity Ratio

The purpose of this research is to determine the effect of the ratio of activity, solvability, firm size to company’s profitability in manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange period 2012-2017. The sampling method is done by using purposive sampling. The method of collecting secondary data is taken from the IDX that publishes the financial statements. This research uses descriptive statistical analysis and multiple regression analysis with Eviews 9. The results showed that total asset turnover is positive significant, debt to equity ratio is not significant and firm size is not significant to profitability of company. F-test results show total asset turnover, debt equity ratio and size independent variables in this research simultaneously don’t have a significant effect on the return of equity of companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange.

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KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v16i2.1643 ◽

2017 ◽

Vol 16 (2) ◽

pp. 161 ◽

Cited By ~ 1

Author(s):

Reskino , ◽

Nova Ninda Jufrida Sinaga

Keyword(s):

Real Estate ◽

Financial Reporting ◽

Firm Size ◽

Voluntary Disclosure ◽

Stock Exchange ◽

Financial Statements ◽

Building Construction ◽

Communication Process ◽

The Internet ◽

Significance Level

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure

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Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Go Public

Liquidity ◽

10.32546/lq.v5i1.61 ◽

2018 ◽

Vol 5 (1) ◽

pp. 19-26

Author(s):

Nelyumna Nelyumna

Keyword(s):

Capital Structure ◽

Firm Size ◽

Confidence Level ◽

Stock Exchange ◽

Sampling Technique ◽

T Test ◽

Test Results ◽

F Test ◽

Purposive Sampling ◽

Manufacturing Company

The purpose of this research was to analyze the influence of asset structure, liquidity, profitability, and firm size on capital structure. The sample used in this study is manufacturing company listed on the Indonesia Stock Exchange (IDX) 2012-2014. Samples were taken by purposive sampling technique. F test results indicate that the asset structure, liquidity, profitability, and firm size set significant effect on capital structure in manufacturing company listed on the Indonesia Stock Exchange (IDX) with a confidence level of 95%. t test results showed that variables asset structure, liquidity, profitability, and firm size thatsignificantly affect the capital structure of the companies listed in Indonesia Stock Exchange (IDX) with a confidence level of 95%.

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Pengaruh Ukuran Perusahaan, Solvabilitas, dan Profitabilitas terhadap Audit Delay (Study empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v7i2.240 ◽

2019 ◽

Vol 7 (2) ◽

pp. 318-330

Author(s):

Magfira Alawiah ◽

David HM Hasibuan

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Financial Report ◽

Negative Effect ◽

Partial Factor ◽

A Company ◽

Method Analysis

Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditor’s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the company’s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing. Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.

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ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Jurnal Akuntansi ◽

10.46806/ja.v7i1.455 ◽

2018 ◽

Vol 7 (1) ◽

Author(s):

Shinta Kasin, Rizka Indri Arfianti

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Sampling Technique ◽

Financial Statements ◽

Sufficient Evidence ◽

P Value ◽

Company Size ◽

Manufacturing Companies ◽

Financial Position ◽

Economic Decision Making

Timeliness of financial reporting aims to provide information on the financial position, performance, and changes in the company's financial position on time before losing its ability in economic decision-making. The information in the financial statements is said to be useful when available on time when needed. The purpose of this study is to determine the effect of profitability, leverage, and company size on timeliness. The research method used is logistic regression analysis method. The sampling technique used is purposive sampling method. The samples used are 87 manufacturing companies listed on the BEI in 2014-2016 with a total of 261 data. The analysis used in this study using SPSS version 20. The results showed that profitability had a significant positive effect on timeliness at α = 5% with p-value of 0.0275, leverage did not significantly influence p-value value 0.4995, and firm size also no significant effect on timeliness with p-value of 0.350. The conclusion of this study is that there is sufficient evidence that companies with high profitability tend to be timely in delivering financial statements and there is not enough evidence of companies that have low leverage and small company size tend to be timely in delivering financial statements. Keywords: Timeliness, Profitability, Leverage, Firm Size

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The Influence of Profitability, Solvability, Liquidity, Company Size and Size of Public Accountant Firm on Audit Report Lag

The International Journal of Social Sciences and Humanities Invention ◽

10.18535/ijsshi/v5i12.13 ◽

2018 ◽

Vol 5 (12) ◽

pp. 5170-5178

Author(s):

Reni Yendrawati ◽

Varaby Wahyu Mahendra

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Sample Population ◽

Test Results ◽

Audit Report ◽

Public Accounting ◽

Accounting Firm ◽

Negative Effect ◽

Owned Company

This study aims to test whether profitability, solvency, liquidity, firm size and size of Public Accounting Firm affect audit report lag. The sample population used in this study is a state-owned company listed on the Indonesia Stock Exchange in 2013-2015. Sampling in this study using purposive sampling method. The data used in the form of annual financial statements of companies obtained from the Indonesia Stock Exchange. Data analysis techniques were performed using multiple regression analysis. The result of the research shows that profitability has a negative effect on audit report lag, while solvability, liquidity, firm size and size of Public Accounting Firm size do not affect audit report lag. From the five independent variables, partial test results show that only two variables that affect the audit report lag; profitability with a significant level of 0.000 and solvency with a significant level of 0.000. Meanwhile the variable liquidity, firm size and size of Public Accounting Firm do not affect the audit report lag with a significant level greater than 0.05

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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ◽

10.33319/jeko.v8i1.30 ◽

2019 ◽

Vol 8 (1) ◽

pp. 17-24

Author(s):

Siti Suharni ◽

Arini Wildaniyati ◽

Dea Andreana

Keyword(s):

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Capital Intensity ◽

Financial Statements ◽

Descriptive Statistics ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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