FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA

Abstract

This research had purpose to test the influence of Company Size, Profi-tability, Gearing Ratio, Extraordinary Items, Company Age, Managerial Ownership, Institutional Ownership towards Timeliness of Financial Reporting Manufacturing Company that listed in BEJ. This research was replication and modification research that have done by Owusu (2000). Object of this research was Manufacturing Company that listed in BEJ in 2005 and 2006. This research was empiric research with purposive sampling technique in order to collect data. Data has gotten from secondary data of Financial Reporting Manufacturing Company that listed in BEJ. Data analysis has done with Logistic Regression by SPSS version 13.00 program for windows, the result of hypothesis test showed there were two accepted hypotheses from seven hypotheses that proposed. The accepted hypotheses were the 6th hypothesis (there are influence between Managerial Ownership towards Timeliness of Financial Reporting Manufacturing Company), the 7th hypothesis (there are influence between Institutional Ownership towards Timeliness of Financial Reporting Manufacturing Company). Next, there were five hypotheses that rejected or have not influence, the five hypotheses were the 1st hypothesis (there are no influence between Company Size towards Timeliness of Financial Reporting Manufacturing Company), 2nd hypothesis (There are no influence between Profitability towards Timeliness of Financial Reporting Manufacturing Company), 3rd hypothesis (There are no influence between Gearing Ratio towards Timeliness of Financial Reporting Manufacturing Company), 4th hypothesis (There are no influence between Extraordinary Items towards Timeliness of Financial Reporting Manufacturing Company), 5th hypothesis (There are no influence between Company Age towards Timeliness of Financial Reporting Manufacturing Company).