FAKTOR – FAKTOR YANG MEMPENGARUHI RENTANG WAKTU PENYAJIAN LAPORAN KEUANGAN KE PUBLIK (Studi Empiris pada Perusahaan-Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia)

Abstract

Company which is go public have to make annual report to BEI ( Indonesian stock
exchange ) and stockholder annually according to the decision of BAPEPAM chairman No. Kep
36/PM/2003, No 1 regulation X.K.2 about the obligation of giving periodical financial report, say
that periodic financial report with accountant reporting give to BAPEPAM at least on the last
third month after the date of annual report. The result of company audit have to announce to
public through two Indonesian newspapaer periodically and on time.The purpose of this reseach
is to test factors influencing time periode of financial report giving to public with criterium of
company, range of provitability, solvability, auditor reputation and kinds of auditor’s opinion as
independent variable
The reseach population about company size, provitability, solvability, auditor
reputation and opinion about the completion of annually financial audit report and publication of
annual financial report to public are LQ 45 company, registered at BEI 2004-2006. The data
whichis used is secundary data. Data analysis with normality, classical assumtion including
moltikolinearitas test, heterokedastisitas test and autocorrelation, and also hipotesis test including
regression analysis and partial hipotesis ( uji t )
First regression got the result that only ROA significanthy to time periode of
financial report giving to public annually ( Y1) with value of significant = 0,004<0,05. Second
regression got the result that only SIZE with value of significant 0,000<0,05, ROA value of
significant 0,026<0,05 dan OPINI with value of significant 0,000<0,05 that is significantly
influence to time periode of auditor’s financial report announcement to public ( Y2 )
Key words : timelinnes, audit delay, size, provitability, solvability, auditor’s reputation, auditor’s
opinion