Faktor-Faktor Yang Menentukan Kepatuhan Perusahaan Publik Terhadap Regulasi Informasi Di Indonesia Sebelum Dan Sesudah Ditetapkan Peraturan Bapepam No. X.K.2 Tahun 2002”

#dipublikasikan pada Jurnal Ilmiah Bidang Manajemen & Akuntansi  VOL 2. No. 2. September   2005 ; ISSN 1693-7864

Nur Diana

Sumbodro

Universitas Islam Malang

Abstract

          Information can be advantage when presenting in a accurate and exactly when needed by investor, the main issue in this research is based on the importance of publication auditing financial report that to cause the regulator to decided regulation about time limit report more specific and resolute. With the briefing time limit report from 120 days become 90 days is possibility to cause of the firm delayed to serving the information auditing of financial report timely.

The purpose of this research are; a) to know the obedient level of public firm, before and after deciding of Bapepam regulation No.X K.2 2002 about an obligation of delivery financial report, b) to know what is the profitability, difficulties of financial, size of firm, auditor changes, auditor opinion and auditing conduct of delayed establishing public firm obedient to the delivery punctuality finances report to Bapepam.

The sample that used in this study is the firm that have in BEJ in period five years at 2000-2004. By used the t test two related sample and analysis of regression logistic test, the result showed that there is no differences obedient level of public firm before and after deciding regulation of Bapepam regulation No.X.K.2 and factor have establishing obedient level of public firm there is profitability.

Keywords: Obedient, profitability, difficulty of financial, size of firm, auditor changes,     auditor opinion, auditing of conduct delayed.Selengkapnya dapat dilihat pada:http://www.4shared.com/office/0jxLH7zN/nurdiana_sumbodro.html?refurl=d1url