Analisis Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia

Abstract

The purpose of this research is to know the influence of solvency, profitability, firm size, firm age, and ownership structure toward timeliness of corporate financial reporting in real estate and property firm on Indonesia Stocks Exchange. This research is classified as causal research with 20 real estate and property listed in Indonesia Stocks Exchange during 2007 to 2009. The sample selection using purposive sampling method. This research utilizes external data, those are taken from the website www.idx.co.id. Data which have already collected are processed with classic assumption test before hypothesis test. The statistic method that’s used in logistic regression. The result of this research show that, debt to equity ratio, return on asset, firm age, ownership structure influence and firm size uninfluence toward timeliness of corporate financial reporting in real estate dan property firm on Indonesia Stocks Exchange. Nagelkerke’s R2 that shows value 0,134 indicates that 13,4% turning in timeliness can be determined by the independent variable in this research, meanwhile, the remainder 86,8% detemined by other factors which not include in this research.