PENGARUH PROFITABILITAS, SOLVABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, KANDUNGAN LABA, DAN JENIS INDUSTRI PADA KETIDAKTEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN DI PT BURSA EFEK INDONESIA PERIODE 2007 - 2009

  • MADE GEDE WIRAKUSUMA
  • PUTU MANIK CINDRAWATI

Abstract

The usefulness of financial report would decrease if it is not timely reported. The purpose of this study is to examine the impact of profitability, solvency, auditor reputation, company size, earnings content, and industry type on late publication of financial report on Indonesia Stock Market during period of 2007-2009. The hypotheses are tested using multiple regression technique. The results show that auditor reputation and company size significantly affect the late publication of financial reports of companies listed on Indonesia Stock Market during 2007-2009. Other variables, i.e profitability, solvency, and earnings information content do not affect the late publication. The control variable, industry type, also does not have any impact on the late financial report publication of the listed companies.

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Author Biographies

MADE GEDE WIRAKUSUMA
Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana
PUTU MANIK CINDRAWATI
Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana
How to Cite
WIRAKUSUMA, MADE GEDE; MANIK CINDRAWATI, PUTU. PENGARUH PROFITABILITAS, SOLVABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, KANDUNGAN LABA, DAN JENIS INDUSTRI PADA KETIDAKTEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN DI PT BURSA EFEK INDONESIA PERIODE 2007 - 2009. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 6, n. 2, july 2011. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2646>. Date accessed: 28 oct. 2021.
Section
Articles

Keywords

auditor reputation, profitability, solvency, earnings.