PENGARUH OPINI AUDIT, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Abstract

This study is performed to examine the effect of Audit Opinion, Ownership Structure, and Firm Size toward Timeliness of Financial Statement in companies sector agriculture and mining in Indonesia Stock Exchange period 2013. The population of this research is 60 in sector agriculture and mining listed on the Indonesia Stock Exchange period 2013. The data is obtained based on corporate finance reporting that at publication. The sampling method used in this research was purposive sampling of 58 firms. The analysis technique used here is logistic regression with level of significance 5%. The research result that Audit Opinion, Ownership Structure, and Firm Size has no significant effect toward timeliness of financial statement.
Keywords: Audit Opinion, Ownership Structure, Firm Size, Timeliness