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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU
PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR FINANCE
DI BURSA EFEK INDONESIA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING
ABSTRAK
Tujuan penelitian ini adalah untuk menguji dan menganalisis untuk menguji pengaruh Return on Asset, ukuran perusahaan, umur perusahaan, Debt To Equity Ratio, Outsider Ownersip, Insider Ownersip, Operation Complexcity dan komite audit secara simultan dan parsial terhadap ketepatan waktu pelaporan keuangan pada Perusahaan Sektor Finance di Bursa Efek Indonesia dan untuk menguji komite audit sebagai variabel moderating yang memperkuat atau memperlemah hubungan antara Return on Asset, ukuran perusahaan, umur perusahaan, Debt To Equity Ratio, Outsider Ownersip, Insider Ownersip dan Operation Complexcity terhadap ketepatan waktu pelaporan keuangan pada Perusahaan Sektor Finance di Bursa Efek Indonesia. Populasi penelitian adalah Perusahaan Sektor Finance di Bursa Efek Indonesia sebanyak 29 Perusahaan dan sampel penelitian pada sampling sebanyak 15 perusahaan untuk periode 2009-2012. Metode analisis data yang digunakan adalah regresi logistik dengan variabel bebasnya merupakan kombinasi antara metrik dan non metrik (nominal) menggunakan software SPSS. Berdasarkan pada hasil pengujian regresi logistic secara simultan ROA, SIZE, DER, Insider Ownership, Outsider Ownersip dan Operation Complexcity berpengaruh positif dan signifikan terhadap Ketepatan Waktu Pelaporan pada Perusahaan Sektor Finance di Bursa Efek Indonesia, berdasarkan pada hasil pengujian regresi logistik secara Parsial DER tidak berpengaruh signifikan terhadap Ketepatan Waktu Pelaporan sedangkan ROA, SIZE, Insider Ownership, Outsider Ownership dan Operation Complexcity berpengaruh signifikan dengan Ketepatan Waktu Pelaporan pada Perusahaan sektor finance di Bursa Efek Indonesia, Komite Audit terbukti memperkuat hubungan antara Return on Asset, ukuran perusahaan, Debt To Equity Ratio, Insider Ownersip, Outsider Ownersip, Insider Ownersip dan Operation Complexcity dengan ketepatan waktu pelaporan laporan keuangan pada Perusahaan Sektor Finance di Bursa Efek Indonesia.
Kata Kunci: Return on Asset, ukuran perusahaan, umur perusahaan, Debt To Equity Ratio, Outsider Ownersip, Insider Ownersip dan Operation Complexcity, komite audit dan ketepatan waktu pelaporan keuanga
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THE ANALYSIS OF THE FACTORS WHICH INFLUENCE THE PUNCTUALITY OF FINANCIAL REPORT IN THE FINANCE
SECTOR COMPANIES LISTED IN BEI (INDONESI STOCK EXCHANGE) WITH AUDIT COMMITTEE
AS MODERATING VARIABLE
ABSTRACT
The objevtive of the research was to examine and to analyse the influence of Return on Asset, company’s size, company’s length of service, Debt to Equity Ratio, Outsider Ownership, Insider Ownership, Operation Complexity, and audit committee simultaneously and partially on the punctuality of financial report in the finace sector companies listed in BEI ( Indonesia Stock Exchange) and to examine audit committee as the moderating variable which strengthened or weakened the correlation of return on Asset, company’s size, company’s length of service. Debt to equity Ratio, Outsider Ownership, Insider ownership, and Operation Complexitywith the punctuality of financial report in the finance sector companies listed in BEI. The population was 29 finance sector companies listed in BEI in the period of 2009-2012, and 15 of them were used as the samples. The data were analyzed by using logistic regression analysis with its independent variables were the combination of metric and non metric (nominal), using an SPSS software program. The result of logistic regression analysis showed that, simultaneouly, ROA, SIZE, DER, Insider Ownership, Outsider Ownership, and Operation Complexity had positive and significant influence on the punctuality of financial report in the finance sector companies listed in BEI, Partially, DER had insignificant influence on the punctuality of financial report, while ROA, SIZE, Insider Ownership, Outsider Ownership, and Operation Complexity had significant influence on the punctuality of financial report in the finance sector companies listed in BEI. It was also found out the audit committee strengthened the correlation of Return on Asset, Company’s size, Debt to Equity Ratio, Insider Ownership, Outsider Ownership, and Operation Complexity with the punctuality of financial report in the finance sector companies listed in BEI.
Keywords: Return on Assets, Company’s Size, Company’s Length of Service, Debt to Eguity Ratio, Insider Ownership, Outsider Ownership, Operation Complexity, Audit Committee, Punctuality of Financial Report.
