ABSTRACT
This study aims to investigate firms’ compliance in reporting the annual
financial report to the OJK. Respondents were selected from the manufacture
firms listed in Indonesia Stock Exchange (IDX). Two hundred and twenty-eight
firms sampled out of 423 firms (population) were withdrawn from annualy data of
2011-2013.
This study was analyzed by logistic regression. The results indicated that
size of firm (SIZE) variable was significant at α = 5 % to influence the firms’
compliance (Timeliness) in submetting their annual financial report. While
profitability, leverage, public ownership and reputation of external auditor (KAP)
have not statistically able to determine the dependent variable of compliance
(Timeliness).
This study also proves that the firm’s compliance to submit the annual
report on time have the same level of timeliness between Main Board Indexs and
Development Board Indexs firms categori.
Keywords : compliance, submission, report, financial, profitability, leverage,
size, public ownership, KAP, timeliness, Main Board Indexs,
Development Board Indexs.