Detail Cantuman

ABSTRACT
RIKA ISNAINI KHAERUL (2017). Factors To Influence Timeliness of Corporate Financial Reporting at Manufacturing Companies Listed on Indonesia Stock Exchange Period 2014 – 2016. (Guided by Jannati Tangngisalu and Arifin Idrus). This study aims to determine whether managerial ownership, institutional ownership and profitability affect the timeliness of financial reporting. Data collection using documentation method and literature study by using purposive sampling technique. Its population is 22 companies with observation for three years, so that the selected samples are 66 companies. Hypothesis testing in this study using multiple regression analysis method.
The results show that managerial ownership and institutional ownership have an effect on the timeliness of financial reporting while profitability as measured by ROA proxy has no effect on the timeliness of financial reporting.

Keywords: Managerial Ownership, Institutional Ownership, Profitability and Timeliness