ANALISIS KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DAN KINERJA KEUANGAN STUDI PADA PERUSAHAAN PUBLIK 1999-2005

Abstract

The main objective of this study is to analyze timelines of financial statement reporting and
financial performance in Indonesian Stock Exchange (IDX). Samples in this study are IDX
public companies listed in 1999-2005. The research questions are tested by running ANOVA
to analyze whether any differences in timelines of financial statement reporting and financial
performance between years and between size and also independent t test to analyze whether
any differences in timelines of financial statement and financial performance between industry.
Timelines (KW) proxied by dummy variable, 1 if companies published financial reporting
before 120 days after December 31 and 0 otherwise. Financial performance proxied by
Sales, Asset, Earning After Tax (EAT), Return on Investment (ROI), Return on Equity (ROE),
and Sales Growth. The results of between year comparisons show that there are differences
(increasing) between years for EAT, ROI and KW. These suggest that firm performance and
timelines of financial statement reporting are increasing over time. The results of between
size comparisons show that there are differences between size for EAT, Sales and KW. The
bigger the size, the higher the financial performance and the timelines. The results of between
industry comparisons show that there are differences for Asset and EAT. Base on these variables,
financial performance in service industry higher than manufacture industry.
Keywords : Timelines, Financial Performance