Analisis Faktor – Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI
KETEPATAN WAKTU PENYAMPAIAN LAPORAN
KEUANGAN PADA PERUSAHAAN REAL
ESTATE DAN PROPERTY DI
BURSA EFEK INDONESIA

ABSTRAK
Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor – faktor
(profitabilitas, leverage, ukuran perusahaan, struktur kepemilikan, kualitas KAP,
komite audit dan dewan komisaris independen) secara simultan dan parsial
terhadap ketepatan waktu penyampaian laporan keuangan. Populasi penelitian ini
sebanyak 55 perusahaan real estate dan property yang terdaftar di Bursa Efek
Indonesia sejak tahun 2008- 2012. Sampel dipilih dengan menggunakan metode
purposive sampling berjumlah 34 perusahaan. Data diolah menggunakan uji
regresi linier berganda dengan menggunakan SPSS. Hasil penelitian ini
menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan, struktur
kepemilikan, kualitas KAP, komite audit dan dewan komisaris independen
berpengaruh secara simultan terhadap ketepatan waktu penyampaian laporan
keuangan. Secara parsial profitabilitas dan komite audit berpengaruh negatif dan

signifikan terhadap ketepatan waktu penyampaian laporan keuangan, struktur
kepemilikan dan kualitas KAP berpengaruh positif dan signifikan, sedangkan
leverage, ukuran perusahaan dan dewan komisaris independen tidak berpengaruh
signifikan.
Kata Kunci : Profitabilitas, leverage, ukuran perusahaan, struktur kepemilikan,
kualitas kap, komite audit, dewan komisaris independen dan
ketepatan waktu penyampaian laporan keuangan.

Universitas Sumatera Utara

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THE ANALYSIS OF THE FACTORS WHICH INFLUENCE PUNCTUALITY
IN SUBMITTING FINANCIAL REPORT TO REAL ESTATE AND
PROPERTY COMPANIES IN THE INDONESIA
STOCK EXCHANGE

ABSTRACT
The objective of the research was to analyze the influence of the factors of
profitability, leverage, company size, ownership structure, KAP quality, audit

committee, and independent board of commissioners simultaneously and partially
on the punctuality in submitting financial reports. The population was 55 real
estate and property companies listed in the Indonesia Stock Exchange from 2008
to 2012, and 34 were used as the samples, using purposive sampling technique.
The data were processed by using multiple linear regression tests with an SPSS
software program. The result of the research showed that profitability, leverage,
company size, ownership structure, KAP quality, audit committee, and
independent board of commissioners simultaneously had influence on the
punctuality in submitting financial report. Partially, profitability and audit
committee had negative and significant influence on the punctuality in submitting
financial report, and ownership structure and KAP quality had positive and
significant influence on the punctuality in submitting financial report while
leverage, company size, and independent board of commissioners did not have
any significant influence.
Keywords: Profitability, leverage, company size, ownership structure, KAP
quality, audit committee, independent board of commissioners,
punctuality in submitting financial report

Universitas Sumatera Utara