SANKSI SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA, LIKUIDITAS DAN LEVERAGE PADA KETEPATAN WAKTU PELAPORAN KEUANGAN

  • A. A. Sagung Sinta Maha Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Anak Agung Ngurah Bagus Dwirandra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Timeliness is the factors presenting an update because it encourages investors to invest in the company so interested parties can take the relevant decisions. This study aim to determine sanctions as a moderating influence earnings management, liquidity and leverage on the timeliness of financial reporting. The population are all mining companies listed on the Indonesia Stock Exchange 2013-2015 period. Determination the sample using purposive sampling method obtained 78 samples. The hypothesis was tested using logistic regression analysis to test Moderated Regression Analysis (MRA). Based on results show earnings management, liquidity and leverage has no effect on the timeliness of financial reporting and sanctions are not able to moderate the effect of earnings management on the timeliness of financial reporting. Sanctions are not able to moderate the effect of liquidity on the timeliness of financial reporting but sanctions able to moderate the effect of leverage on the timeliness of financial reporting.

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Published
2017-06-15
How to Cite
SINTA MAHA DEWI, A. A. Sagung; DWIRANDRA, Anak Agung Ngurah Bagus. SANKSI SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA, LIKUIDITAS DAN LEVERAGE PADA KETEPATAN WAKTU PELAPORAN KEUANGAN. E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 1970-1999, june 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/28602>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

Timeliness, Earnings Management, Liquidity, Leverage, Sanctions