Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Sektor Finance Di Bursa Efek Indonesia Dengan Komite Audit Sebagai Variabel Moderating

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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.

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