Analisis Pengaruh Rasio Likuiditas, Rasio Solvabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

Abstract

The purpose of this study is to analyse the influence of liquidity ratio, solvability ratio, and reputation of public accountant firm on the timeliness of financial report submission in mining sector companies listed in Indonesia Stock Exchange in the period of 2016 to 2018.

The methodolgy of this study is quantitative research with panel data (time series and cross section) as the type of data. This study uses secondary data. Population on this study is all of mining companies that listed in Indonesia Stock Exchange the period of 2016 to 2018. Sample on this study is 32 companies. This study uses purposive sampling as sampling technique. Data analysis used is 
logistic regression. The results of this study show that liquidity ratio and solvability ratio 
affect the timeliness of financial report significantly. Meanwhile, reputation of public accountant firm does not affect the timeliness of financial report. 

Meanwhile, it is simultaneously independent variables are liquidity ratio, solvability ratio, and reputation of public accountant firm all having significant on dependent variable, timeliness of financial report submission