Authors : Nurainun Bangun.

Volume/Issue : Volume 4 - 2019, Issue 7 - July

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2G50S2n

Abstract : The purpose of this study is to obtain empirical evidence regarding the effect of earning management, profitability, and firm size on audited financial statement timeliness at trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 41 trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31st during 2015-2017. Binary logistic regression is used to test the hypothesis using SPSS 23.0. This study’s result shows that earning management and profitability have significant effect on audited financial statement timeliness, while firm size does not have significant effect on audited financial statement timeliness.

Keywords : Audited Financial Statement Timeliness, Earning Management, Profitability, Firm Size.