PENGARUH UKURAN PERUSAHAAN DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUANGAN AUDITAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2013

AYIN HAMIZZAH, NOVITA (2015) PENGARUH UKURAN PERUSAHAAN DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUANGAN AUDITAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

NOVITA AYIN HAMIZZAH. The Influence of Company Size and Solvency Of The Timeliness Audited Financial Statements at Manufacturing Companies Listed on IDX in Period 2011-2013.Thesis. Jakarta. Concentration of Accounting Education. Study Program of Economic Education. Department of Economic and Administration.Faculty of Economic.State University of Jakarta. 2015. Some partiers have stated that the performance of a company can be seen from how timely these companies deliver and publish financial statements that have been audited to the OJK. When viewed from the side of investors and shareholders, timeliness of reporting it certainly can be an important consideration in making decisions in the future. The factors affecting the timeliness of financial statement is extremely diverse. These factors include: profitability, firm size, the size of the public accounting firm, solvency, age of company and audit. The aim of this research is to find whether there is any effect of firm size and solvency of the timeliness (timeliness) submission of financial statements in the company listed on the Stock Exchange during the period of data collection using techniques 2011-2013. Technique documentation with secondary data and double analytical methods used. The population of regression analysis in this study are all companies listed on the Indonesia Stock Exchange totaling 142 companies. Population inaccessibility is manufacturing companies listed in Indonesia Stock Exchange are selected by various criteria that amounted to 77 companies .Teknik sampling is purposive sampling that is numbered 61 companies. Data size companies, solvency and timeliness (timeliness) is taken from the financial statements of 2011-2013. This study also uses the classical assumption and hypothesis testing to determine the effect of firm size (total sales), solvency (DAR) and timeliness (timeliness) submission of financial statements (Delay timeliness). Test requirements analysis done is to find a regression equation that generates Y = 69,089 + (-0,099) X1 + 17,012X2. Based on the results of hypothesis testing is known that the distribution of data normal. The result of multiple regression analysis showed: (i) there is no significant negative effect of firm size on timeliness submission of financial statements, (ii) there is a significant positive effect between the solvency of the timeliness submission of financial statements, (iii) there is a significant effect of firm size and solvency together the timeliness submission of financial statements. This assumption supports the theory advanced by Cotter. The implications of this study explains that the size of the company and solvency can be used as a basis for consideration in view of timeliness submission of financial statements of a company.

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