Faktor-Faktor Yang Mempengaruhi Audited Financial Statement Timeliness

Teresa Jovina Kurniawan, Nurainun Bangun

Abstract


The purpose of this study is to obtain empirical evidence regarding the effect of earning management, profitability, financial distress, and big four audit companies on audited financial statement timeliness at trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 41 trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31st during 2015-2017. Binary logistic regression is used to test the hypothesis using SPSS 23.0. The result of this study shows that earning management and profitability have significant effect on audited financial statement timeliness, while financial distress and big four audit companies do not have significant effect on audited financial statement timeliness


Keywords


Audited Financial Statement Timeliness; Earning Management; Profitability; Financial Distress; Big Four Audit Companies

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.4683

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