Text

ANALISIS PENGARUH AUDIT REPORT LAG TERHADAP KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN KEUANGAN

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT ANALYSIS THE EFFECT OF AUDIT REPORT LAG ON TIMELINESS OF FINANCIAL STATEMENT REPORT Written by: Efendy NIM: 1232048 This research aimed to analyze how effect of audit report lag affect timeliness on manufacturing companies listed in Bursa Efek Indonesia during the period of 2010-2012. Audit report lag as independent variables. Dependent variables in this research were timeliness in reporting the financial statements. Data used in this research were collected from financial statements of manufacturing companies listed in IDX. The population of this research was manufacturing companies and for the sample of this research comprise of manufacturing companies- otomotif and component sector, listed in Bursa Efek Indonesia during the period of 2010- 2012 with a total of 12 companies. The sample were determined using purposive sampling method. Data used in this research are secondary data from audited financial statement. Analysis of data was carried out using logistic regression method with the aided of the SPSS version 16 computer program. The results of this study indicated that the company's most rapid in the delivery of financial statements in the 49 and the longest in the day 137 with an average frequency of at day 81 to day 86 and can be described as well that the accuracy of report submission finance to BAPEPAM there were 30 (83.3%) reported data units in a timely and 6 (16.7%) presented with the data unit is not timely. Based on testing by using logistic regression, variable lag audit report significant effect on the timeliness with negative coefficient of -0173. Keyword: timeliness of publication of financial statements, audit report lag.