analisa laporan keuangan perusahaan jasa

Users will also need to attribute authors and JSS on distributing works in the journal.Īuthors retain all their rights to the published works, such as (but not limited to) the following rights Under the Creative Commons license, JSS permits users to copy, distribute, display, and perform the work. JSS's spirit is to disseminate articles published are as free as possible. The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s). The use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution 4.0 International License. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 0.05. Hypothesis testing uses logistic regression at a significance level of 5 percent. Data collection methods using the method of library research and documentation methods.

While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. The dependent variable is, the timeliness of financial statement submission.

The sample in this study were 35 companies taken by purposive sampling method. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. But some companies that are not timely in presenting their financial statements. Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends.

Analisa laporan keuangan perusahaan jasa