THE EFFECT OF FINANCIAL AND NON FINANCIAL CHARACTERISTICS ACCURACY OF FINANCIAL STATEMENTS SUBMISSION IN THE GO PUBLIC IN INDONESIA MANUFACTURINGS (EMPIRICAL STUDY IN INDONESIA STOCK EXCHANGE PERIOD 2012-2014)
Journal Title: International Journal of Accounting and Financial Management Research (IJAFMR) - Year 2017, Vol 7, Issue 2
Abstract
This study aims to provide evidence on whether there is an influence of Financial and Non Financial Characteristics of the ttimeliness of submission of Financial Statements in Manufacturing Companies Go Public in Indonesia. This study uses a proxy return on assets, debt to equity ratio, current ratio, total assets for the financial characteristics while for non-financial characteristics using a proxy quality auditor in public accounting and audit opinion. This study population is a public company manufacturing on the Indonesia Stock Exchange in the period 2012-2014. The research sample of 70 manufacturing companies that have been selected through several criteria samples. Sampling using judgment sampling method and data analysis using logistic regression. The results showed that there are significant quality auditors in public accounting to timeliness of financial reports while the return on assets, debt to equity ratio, current ratio, total assets and audit opinion there are not influence on the timely submission of financial statements
Authors and Affiliations
RIDA PRIHATNI, DIENA NOVIARINI
Keywords
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