PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009 – 2013

Abstract

Financial statement is one of the information source often used by
financial statement users. It contains information that can give consideration to
all financial statement user in order to decision making. to can achieve aim,
financial statement that composed must can fulfil financial statement qualitative
characteristics. Qualitative characteristics is individuality that make financial
statement good for user. One of the four qualitative characteristics on time. So
that can relevant and reliable, financial statement that composed must on time. If
found delay bot quite the ticket in reporting, so information that produced will
lose the relevance.
This watchfulness aims to test empirically and analyze size influence
companies, age companies, profitability, and leverage. Towards financial
reporting time precision in company food and beverage registered at Indonesia
effect exchange year 2009 - 2013. Variable that used in this watchfulness
financial reporting time precision is bound variable. While that be free variable
size companies, age companies, profitability, and leverage. population in this
watchfulness companies food and beverage registered at Indonesia effect
exchange year 2009 - 2013. Sample that chosen to use method purposive
sampling so that got as much as 13 emiten. Data kind in this watchfulness
secondary data.
This watchfulness result shows that age companies, profitability, and
leverage influential significant towards financial reporting time precision. While
size companies not influential towards financial reporting time precision.
Determination coefficient in this watchfulness as big as 0,467. Matter this means
that size variable companies, age companies, profitability, and leverage has part
as big as 46,7% according to together to can explain or explain financial
reporting time precision variable while the rest as big as 53,3% explained by
variable other that influence financial reporting time precision.
Keyword : Financial reporting time precision, size companies, age companies,
profitability, and leverage.