FAKTOR-FAKTOR YANG MEMPENGARUHI RENTANG WAKTU PENYAJIAN LAPORAN KEUANGAN KE PUBLIK PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

Investors need information about financial report to support their decision in order to maximize their investment utilities. Information can be useful, if it has presented accurately and timely when investors need it. The audit delay will affect the timeliness of the publication of audited financial report information, besides the firms-specific factors itself (Givolly, et. al. in Wirakusuma, 2004). The modeled variables were examined using a multiple linear regression (2 stages), included some variables of firm-specific factors and audit factors. The population of this research was the registered firms in Jakarta Stock Exchange, which was determined using the purposive sampling technique. The amount of data as the sample to this research was 72 firms by the year of 2003, 2004 and 2005. The result from the first stage regression analysis showed that the timespan of completion on financial report audit has influenced by industrial type, internal audit, and auditor's opinion. On the second stage analysis, the time-span of completion of financial report audit -together with auditor's reputation and opinion- affected the timeliness of the announcement of the audited financial report to public. It consistent with the finding of Givolly and Palmon (1992), that the time-span in completing annual financial report audit is the key factor of the timeliness of it announcement to public.