ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
DOI:
https://doi.org/10.33061/jasti.v16i4.6223Keywords:
Timeliness, profitability, company age, company size, leverage, liquidity, KAP reputation and ownership structure.Abstract
This study aims to find empirical evidence about the factors that affect the
timeliness of financial reporting of other metal and mineral mining sub-sectors
listed on the Indonesia Stock Exchange. The factors tested in this study are
profitability, company age, company size, leverage, liquidity, KAP reputation and
ownership structure. The sample in this study used 8 metal and mineral mining
sub sector companies listed on the Indonesia Stock Exchange in the period 2013-
2018 taken using purposive sampling. These factors are then tested by logistic
regression at a significance level of 5 percent. The results of the study identified
that company age and KAP's reputation had a significant effect on the timeliness
of financial reporting, while profitability, company size, leverage, liquidity and
ownership structure did not affect the timeliness of financial reporting in other
metal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.
References
Anonim, 2019. 9 Emiten Saham Ini Belum Ngasih Laporan Keuangan dan Kena
Denda Ratusan Juta Rupiah.
https://www.moneysmart.id/9-emiten-saham-mendapat-sanksi-dari-bursaefek-
indonesia/. diakses pada tanggal 5 Januari 2020.
,Keputusan Direksi PT. Bursa Efek Jakarta No.Kep-307/BEJ/2004.
Tentang Peraturan Nomor 1-H Tentang Sanksi.
,Undang-Undang Republik Indonesia Nomor 8 Tahun 1995 tentang
Pasar Modal. 2010. Jakarta: Diperbanyak oleh Otoritas Jasa Keuangan.
Astuti, Widia. dan Teguh Erawati. 2018. “Pengaruh Profitabilitas, Umur
Perusahaan, dan Ukuran Perusahaan Terhadap Ketepatan Waktu
Penyampaian Laporan Keuangan (Studi Pada Perusahaan Manufaktur yang
Terdaftar di BEI Tahun 2012-2016â€. Jurnal Kajian Bisnis. Volume 26, No.
h. 144-157.
Dewayani, Arista Dewi. Moh Al Amin. dan Veni Soraya Dewi. 2017. “Analisis
Faktor-faktor yang mempengaruhi Ketepatan Waktu Pelaporan Keuangan
(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek
Indonesia Periode 2011-2016). University Research Colloquium.
Universitas Muhammadiyah Magelang. h. 441-458.
Fahmi, Irham. 2014. Analisis Laporan Keuangan. Alfabeta. Bandung.
Ghozali. 2013. Aplikasi Analisis Multvariate Dengan Program SPSS. Edisi
Ketujuh, Semarang: Badan Penerbit Universitas Diponegoro.
Hastutik, Suci. 2015. “Analisis Pengaruh Profitabilitas, Likuiditas, Struktur
Kepemilikan, Ukuran Perusahaan dan Opini Audit Terhadap Ketepatan
Waktu Pelaporan Keuangan Perusahaan (Studi Pada Perusahaan Jasa
Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)â€.
Skripsi. Fakultas Ekonomi Universitas Slamet Riyadi. Surakarta.
Kasmir. 2014. Analisis Laporan Keuangan. Edisi Satu. Cetakan Ketujuh. PT Raja
Grafindo Persada. Jakarta.
Messier, W.F. Glover, S.M., dan Prawit, D.F. 2014. Audit dan inssurace. Salemba
Empat. Jakarta.
Nurmiati. 2016. “Faktor-faktor yang Mempengaruhi Ketepatan Waktu Pelaporan
Keuanganâ€. Jurnal Ekonomi dan Manajemen. Volume 13, (2). h. 166-182.
Puja, Ria Winni Ade dan Asmaul Husna. 2016. “Pengaruh Profitabilitas,
Leverage, Ukuran Perusahaan, Opini Audit, dan Umur Perusahaan
Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan pada Perusahaan
Jasa Sub Sektor Property dan Real Estate yang Terdaftar di BEI periode
-2014â€.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Wiwit Hadi Parwoko, Dewi Saptantinah Puji Astuti, Sunarti Sunarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
