Authors:

Ni Nyoman Anggar Seni, I Made Mertha

Abstract:

“This study aims to know the effect of earnings manipulation, quality auditors, and financial distress on the timeliness of financial reporting manufacturing companies located in Indonesia Stock Exchange 2010-2012. The number of companies studied were 37 company for 3 years, so the number of samples were 111 companies. The sample selected based on specific criteria. Using a binary logistic analysis. Results of analysis showed that earnings manipulation , quality auditors, and liquidity as a proxy for financial distress affect the timeliness of financial reporting manufacturing company. However, leverage as a proxy for financial distress had no affect on the timeliness of financial reporting manufacturing company.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-10371

Published

2015-03-19

How To Cite

SENI, Ni Nyoman Anggar; MERTHA, I Made. PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN KESULITAN KEUANGAN PADA KETEPATAN WAKTU PELAPORAN KEUANGAN.E-Jurnal Akuntansi, [S.l.], v. 10, n. 3, p. 852-866, mar. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-10371. Date accessed: 28 Aug. 2025.

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Issue

Vol 10 No 3 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License