PERUSAHAAN MANUFAKTUR BERSKALA BESAR MENDAPAT SOROTAN PUBLIK DALAM PENYAMPAIAN LAPORAN KEUANGAN

Menik Indrati, Sudarwan Sudarwan

Abstract


This study aims to examine the effect of profitability, firm size, solvency, public ownership and reputation reputation on timeliness in publicly-listed manufacturing companies both simultaneously and partially. This type of research is explanatory causality, using secondary data that takes Financial Report data from 2012 to 2014 Manfactor Companies listed on the Indonesia Stock Exchange with Purposive Sampling method, the unit of analysis is financial statements, and analysis data using Logistic Regression Analysis. The results showed that simultaneously the variables Retrun On Asset, Deb Equity Ratio, Total Assets, Public Ownership, and Auditor Reputation had a significant effect on timeliness. Partially shows that the Total Asset variable has an effect on timeliness. While the variables Retrun On Asset, Deb Equity Ratio, Public Ownership and Auditor Reputation have no effect on timeliness. Nagelkerke R Square value is 22%, the remaining 78% is influenced by other variables. Manufacturing companies that on average big companies get a lot of attention from the public, so they have to comply with standards and regulations to maintain their reputation, the company submits its financial statements in a timely manner to be used and utilized by users in business decisions and so on.

 

Keywords: profitability, company size, solvency, public ownership, auditor reputation, timeliness

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