FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014-2017

PUTRI FEBRIANITA, PUTRI FEBRIANITA (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014-2017. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Febrianita, Putri. 2018. Factors Affecting the Timeliness of Financial Reporting on Property and Real Estate Companies Registered on the BEI 2014-2017. Thesis, Accounting Departement, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Hari Setiono, SE., M.Si Advisor II : Tatas Ridho Nugroho, S.Pd., M.Pd Corporate financial reporting is considered important for key users, namely investors and creditors. In financial reporting, there are regulations that regulate it to be on time. Timeliness will have an important impact on the decision making of users of financial statements. However, many companies encountered financial reporting delays. In this study using a causal research design. This study aims to determine the influence of variables (x) including: profitability, public ownership, audit opinion, and firm size on (Y) timeliness of financial reporting. This study uses descriptive statistical research methods with a quantitative approach. The data used is secondary data. Testing the hypothesis in this study using binary logistic regression. Binary logistic regression is used because the dependent variable is a dummy consisting of categories 1 and 0. The test results show that public ownership shows a regression coefficient of 2.301 with a variable probability of 0.045 which is below 0.05 (five percent) and audit opinion shows the value regression coefficient of 1.743 with a probability of 0.001 below the 0.05 significance (five percent) which showed a significant effect on the timeliness of corporate financial reporting, while the profitability and size of the company did not significantly influence the timeliness of corporate financial reporting. Keywords: Timeliness, Profitability, Public Ownership, Audit Opinion, Company Size.

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