Analisis Pengaruh Struktur Kepemilikan Dan Karakteristrik Perusahaan Terhadap Ketepatan Waktu Penyelesaian Laporan Keungan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, firm size, profitability and laverage to the timeliness of completion of financial statements at manufacturing companies listed on the Stock Exchange 2013-2015. The data used in this study is quantitative data with sample manufacturing companies listed on the Stock Exchange in 2013-2015 as many as 143 companies. The method of analysis used is multiple linear regression analysis with sample research amounted to 39 companies selected by purposive sampling method for 3 years. The result of the research stated that managerial ownership, institutional ownership, firm size and laverage have no effect on the timeliness of financial statement completion while profitability variable influences the timeliness of financial statement completion