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PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

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One of the reliable references as a base of decision may be obtained if the financial
statements have relevant and reliable information. The loss of relevance of such information
could reduce or eliminate the ability of the financial statements as the prediction tool for the
user. This represents of the importance of timeliness, the presentation of the annual financial
statements to the public and the company expected for not postponing it.

This study aims to determine the effect of firm size, firm age, proxy the profitability
trough Return on Assets (ROA) and institutional ownership of the timeliness of financial
reporting The sample of this study is a registered bank in Indonesia Stock Exchange from
2013 - 2014 by using purposive sampling technique. This study uses secondary data of the
annual financial statements obtained from the website of the stock exchange. Data has been
analyzed using logistic regression.

The results of this research shows that when company size, age of company
established, profitability and institutional owned are measured simultaneously, they can’t
significantly affect the timeliness of financial reporting. However, when measured
separately, company size can’t significantly negative affect to timeliness of financial
reporting, age of company established can’t significantly positive affect to timeliness of
financial reporting, profitability can’t significantly positive affect to timeliness of financial
reporting and institutional owned can’t significantly negative affect to timeliness of financial
reporting.

Keywords: Timeliness of financial reporting, firm size, firm age, profitability and
institutional ownership.

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Detail Information

Series Title

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Call Number

S 121539 REZ p

Publisher

Jakarta : STIE Indonesia Banking School., 2015

Collation

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Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Skripsi IBS (Akuntansi)

Specific Detail Info

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Statement of Responsibility

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