FAKTOR-FAKTOR YANG MEMPENGARUHI RENTANG WAKTU PENYAJIAN LAPORAN KEUANGAN KE PUBLIK

The on-time publication of financial report is a signal from a company that shows the existence of useful and new information required by investor in making decision. The applied variables were examined using double linear regression model (2 steps), and independent sample T-test. The population of the research was the companies listed in Jakarta Stock Exchange in the year of 2003, 2004, and 2005 and determined with the purposive sampling technique. The number of data used as the samples of the research was 60 companies. The result of the regression model analysis I showed that the time span of finishing the financial report audit was influenced by the company sizes, internal audit, auditor's reputation and opinion. In the regression model analysis II, the time span of finishing financial report audit, the company size, type of industries, and solvability influenced the time span of announcing the audited financial report to public. The T-test result amongst the companies that possessed the internal audit division and the companies which did not, showed significant differences in the time span required to finish and report the annual financial report to public.