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.
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