Analisis faktor-faktor yang mempengaruhi Ketepatan waktu penyampaian laporan keuangan

Analisis faktor-faktor yang mempengaruhi Ketepatan waktu penyampaian laporan keuangan

(Studi Empiris pada Perusahaan-perusahaan yang Terdaftar di BEJ Periode 2004-2006)

Utari Hilmi FH S.E., Ak. (Pemakalah 1)

Syaiful Ali S.E., MIS. (Pemakalah 2)


This research aims is to know factors influencing timeliness of financial statement forwarding. Bapepam as a regulator of capital market stated Bapepam Decision Number KEP-36/PM/2003 specifying deadline of financial statement forwarding from 120 day become 90 day.

Sample of research is 879 firms listed in Jakarta Stock Exchange period 2004-2006 that selected by using purposive sampling method. Method used in analyzing data that is logistic regression. Result of this research at level significance 5%, variable profitability (ROA), liquidity (CR), shareholder’s dispersion (KP), and reputation of public accountant firm (KAP) have an effect on by significance to timeliness of financial statement forwarding. While variable of financial leverage (DER), firms size (TA) and auditor opinion (OA) not have an effect on to timeliness of financial statement forwarding.

Jurnal Akuntansi Lainnya:  Akuntansi Keuangan 9

Keywords: timeliness, financial statement, Bapepam decision


Timeliness (timeliness) is one important factor in presenting the relevant information. Characteristics of relevant information should have predictive value and presented on time. The financial statements as an information would be useful if the information it contains is provided timely information for decision makers before it loses its ability to influence decision-making. If there is undue delay in reporting, the information generated will lose its relevance.

The need for timeliness of financial reporting has clearly mentioned in the basic framework for preparing presentation of financial statements that timeliness is one of the qualitative characteristics that must be met, for the financial statements relevant for decision making. Accounting profession will also recognize the need for timely financial reporting. This is demonstrated in the work of accountants who are always trying to be on time in presenting the financial statements.


Jurnal Simposium Nasional Akuntasi XI (SNA 11)

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