Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to examine the effects of Profitability, Leverage and Liquidity on the timeliness of financial reporting at Consumer Goods companies listed on the Indonesia Stock Exchange. The population used in this study are all consumer goods companies listed on the Indonesia Stock Exchange as many as 36 companies, while samples taken as many as 31 companies. The research method used is quantitative. This study uses data from financial statements of 31 consumer goods companies listed on the Indonesia Stock Exchange for 3 years period 2012, 2013, 2014 with the amount of data as many as 93 research data. Testing data is done by using statistical analysis that is logistic regression test. The results showed that the multiple linear regression equation is Timelines = 1.791 + 0.034 ROA + (-0.027) DER + 0.000 CR + e. Test G and R2 show that profitability, leverage and liquidity have no effect simultaneously on the timeliness of financial reporting of consumer goods companies listed on the Indonesia Stock Exchange and the wald test indicates that profitability, leverage and liquidity do not partially affect the timeliness of financial reporting a consumer goods company listed on the Indonesia Stock Exchange. The conclusion in this research is that there are no variables that affect the timeliness of financial reporting of consumer goods companies listed in Indonesia Stock Exchange.