KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI: PENGUJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2018
This research aimed to analyze the influence of corporate governance (public ownership and proportion of independent commissaries), firm size, audit firm reputation and financial distress on the delay of annual financial statement publication. This research conducted on manufacture industry listed in Indonesian Stock Exchange for 2016-2018. This research used Logistic Regression Analysis. The results showed that public ownership and firm size have negative significant impact but financial distress has positive significant impact on publication delay. However, proportion of independent commissaries and audit firm reputation do not have any impact on the delay of annual financial statement publication.
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