ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012

ABSTRACT The financial report is one important instrument in supporting the survival of a company that basically should meet the qualitative characteristics of accounting information, namely relevance. In order for the relevant quality are met, the information must be available before the information is lost the ability to influence a decision to be taken, which has a timeliness. This study aims to analyze the factors that affect the timeliness of financial reporting in property and real estate companies listed on the Indonesia Stock Exchange 2010-2012. The factors analyzed in this study are profitability, liquidity, firm size, firm age, the reputation of a public accounting firm, and the auditor\u27s opinion as an independent variable, as well as the timeliness of the dependent variable. This study uses population in property and real estate companies listed on the Indonesia Stock Exchange 2010-2012. 28 companies were selected as sample obtained by using purposive sampling. The method is used to analyze the logistic regression with significance level of 5%. The test results showed that simultaneous hypothesis profitability, liquidity, firm size, firm age, the reputation of a public accounting firm, and the auditor\u27s opinion significant effect on the timeliness of financial reports. The factors that have a significant effect partially on timeliness of financial reporting is profitabiitas, while liquidity, firm size, firm age, the reputation of a public accounting firm, and the auditor\u27s opinion does not significantly influence the timeliness of financial reports. Keywords : timeliness, profitability, liquidity, firm size, firm age, reputable public accounting firm, the auditor\u27s opinion