PENGARUH RETURN ON ASSETS, CURRENT RATIO DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP KETEPATAN PELAPORAN KEUANGAN PADA USAHA BARANG KONSUMSI DI BURSA EFEK INDONESIA

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ABSTRACTThis study examines the effect of return on assets, current ratio and public ownership structure on the accuracy of financial reporting (timeliness) on consumer goods business in Indonesia Stock Exchange period 2012-2014 with multiple linear regression analysis method. The number of samples was 78 observations. Regression result showed that return on assets had positive effect on timeliness, public ownership structure had positive effect on timeliness, but current ratio did not affect timeliness.Keywords: return on assets, current ratio, public ownership structure and accuracy of financial reporting (timeliness)ABSTRAKPenelitian ini menguji pengaruh return on assets, current ratio dan struktur kepemilikan publik terhadap ketepatan pelaporan keuangan pada bisnis consumer goods di Bursa Efek Indonesia periode 2012-2014 dengan metode analisis regresi linier berganda. Jumlah sampel adalah 78 pengamatan. Hasil regresi menunjukkan bahwa return on assets berpengaruh positif terhadap ketepatan waktu, struktur kepemilikan publik berpengaruh positif terhadap ketepatan waktu, namun current ratio tidak mempengaruhi ketepatan waktu.Kata kunci: return on assets, current ratio, struktur kepemilikan publik dan ketepatan pelaporan keuangan.