ANALISIS PENGARUH TOTAL ASET, OPINI AUDIT, DAN DEBT TO EQUITY RATIO TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Go Public yang Belum Menyampaikan Laporan Keuangan Secara Tepat Waktu Pada Tahun 2013 – 2015)

Abstract

This study is aimed for determining factors that affect timeliness. The factors are total assets,
opinion audit, and debt to equity ratio to timeliness. This research is a quantitative research
with secondary data acquired from the financial statements. The research population is a group
ofgo public companies which are late to submit financial statements period 2013 - 2015. There
are 51 companies used as samples of the research. Purposive sampling method is used in
determining sample.
Based on the result of the research and analysis data with ordinal regression logistic, total
assets did not significantly affected to timeliness, debt to equity ratio is not significant to
timeliness. While opinion audit positively affected to timeliness.
Key words: total assets, opinion audit, debt to equity ratio, timeliness