FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

Abstract

This study are purposes for : (1) To determine whether the KAP quality are affects financial reporting timeliness (2) To determine whether the company size are affects financial reporting timeliness (3) to find out whether the proxied leverage in the Debt to Equity Ratio has an effect on the timeliness of financial reporting. The population used in this study is a manufacturing company that has gone public on the Indonesia Stock Exchange (IDX) in 2016-2018. The sampling used was purposive sampling with a total of 36 companies. The results of this study indicate that the quality of KAP does not have a positive effect on the timeliness of financial reporting in manufacturing companies listed on the IDX in 2016-2108, Leverage as proxied by the Debt to Equity Ratio (DER) does not negatively affect the timeliness of financial reporting of listed manufacturing companies on the IDX for the 2016-2018 period. while the size of the company has a positive effect on the financial reporting timeliness in manufacturing companies listed on the IDX in 2016-2108