Menyatakan bahwa :
1. Sesungguhnya skripsi yang saya susun merupakan hasil karya tulis saya
dari hasil karya orang lain, telah saya tuliskan sumbernya dengan jelas,
Demikianlah surat pernyataan ini saya buat dengan sesungguhnya tanpa ada
MIRNA WATI
BP : 14101155110143
i
PENGARUH PROFITABILITAS, KUALITAS AUDITOR DAN
LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN
KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK
INDONESIA 2012-2016
MIRNA WATI
14101155110143
Pembimbing I Pembimbing II
ii
PENGARUH PROFITABILITAS, KUALITAS AUDITOR DAN
LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN
KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK
INDONESIA 2012-2016
Telah diujikan dan dipertahankan di depan tim Ujian Komprehensif pada Fakultas
Ekonomi Universitas Putra Indonesia (UPI) “YPTK” Padang
Pada 08 Februari 2018
2. Andri Wijaya,SE,MM ( )
Mengetahui :
iii
PENGARUH PROFITABILITAS, KUALITAS AUDITOR DAN
LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN
KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK
INDONESIA 2012-2016
MIRNA WATI
14101155110143
Pembimbing I Pembimbing II
iv
ABSTRAK
v
ABSTRACT
This study aims to analyze the effect of profitability, auditor quality and
liquidity to the timeliness of financial reporting.
The population of this study is all the companies in Mining terdfatar in
BEI in 2012 until 2016. The sample of this study obtained 10 companies. The data
used in this study is secondary data and selected by using purposive sampling
method. Data analysis used is multiple linear regression analysis on Eviews
software with 5% significance level. Variable Timeliness and Auditor Quality
Measured Using Dummy Variables and other variables ROA and CR Measured
By Ratio. The results of this study provide evidence that liquidity has a significant
influence on timeliness. However, it is not found that auditor profitability and
quality influence on timeliness.
vi
KATA PENGANTAR
Dengan segala kerendahan hati, penulis panjatkan puji dan syukur kepada
Allah SWT atas kasih, penyertaan, dan kekuatan yang dilimpahkan-Nya serta
shalawat dan salam juga penulis haturkan kepada junjungan besar umat manusia
Nabi Muhammad SAW, yang telah membawa sinar dan ilmu pengetahuan kepada
umat manusia.
mendapatkan bimbingan dan arahan dari berbagai pihak. Pada kesempatan ini
dengan ketulusan dan keikhlasan hati penulis mengucapkan terima kasih kepada :
“YPTK” Padang.
2. Bapak Prof. Dr. Sarjon Defit, S.Kom, M.Sc, Rektor Universitas Putra
vii
3. Bapak Prof.Dr. H. Elfiswandi, SE, MM, Ak, CA Dekan Fakultas Ekonomi
4. Ibu Dessy Haryani, SE, MM, Ak, CA Ketua Program Studi Jurusan
bagi penulis.
5. Ibu Fitri yeni, SE, MM, sebagai Pembimbing II yang telah banyak
kekurangan. Penulis berharap semoga skripsi ini dapat bermanfaat dengan sebaik-
Akhir kata penulis mengucapkan terima kasih atas segala perhatiannya dan
Peneliti
viii
DAFTAR ISI
LEMBAR PERNYATAAN..............................................................................i
HALAMAN PERSETUJUAN..........................................................................ii
HALAMAN PENGESAHAN...........................................................................iii
ABSTRAK.........................................................................................................v
ABSTRACT.......................................................................................................vi
KATA PENGANTAR.......................................................................................vii
DAFTAR ISI .....................................................................................................ix
DAFTAR GAMBAR.........................................................................................xii
DAFTAR TABEL..............................................................................................xiii
DAFTAR LAMPIRAN.....................................................................................xiii
BAB I PENDAHULUAN
1.1 Latar Belakang........................................................................................1
1.2 Identifikasi Masalah................................................................................3
1.3 Batasan Masalah......................................................................................4
1.4 Rumusan Masalah...................................................................................4
1.5 Tujuan dan Manfaat Penelitian...............................................................4
1.5.1 Tujuan Penelitian........................................................................4
1.5.2 Manfaat Penelitian......................................................................5
BAB II LANDASAN TEORI
2.1 Landasan Teori........................................................................................6
2.1.1 Ketepatan Waktu Pelaporan Keuangan (Timeliness)..................6
2.1.1.1 Laporan Keuangan...........................................................9
2.1.1.2 Tujuan Laporan Keuangan...............................................11
2.1.1.3 Pengguna dan Manfaat Laporan Keuangan....................13
2.1.1.4 Karakteristik Laporan Keuangan....................................13
2.1.1.5 Kerangka Konseptual Pelaporan Keuangan....................15
2.1.1.6 Peraturan Pelaporan Keuangan di Indonesia .................16
2.1.1.7 Unsur-Unsur Laporan Keuangan....................................17
2.1.1.8 Pengakuan Unsur Laporan Keuangan.............................18
ix
2.1.1.9 Pengukuran Unsur Laporan Keuangan............................20
2.1.2 Profitabilitas...............................................................................21
2.1.2.1 Tujuan dan Manfaat Rasio Profitabilitas.........................23
2.1.2.2 Jenis-Jenis Rasio Profitabilitas........................................24
2.1.3 Kualitas Auditor.........................................................................25
2.1.4 Likuiditas....................................................................................25
2.1.4.1 Definisi Resiko Likuiditas...............................................26
2.1.4.2 Tujuan dan Manfaat Likuiditas......................................27
2.1.4.3 Jenis-Jenis Rasio Likuiditas...........................................28
2.2 Tinjauan Penelitian Terdahulu................................................................30
2.3 Kerangka Pikir........................................................................................39
2.4 Hipotesis..................................................................................................40
BAB III METODOLOGI PENELITIAN
3.1 Desain Penelitian.....................................................................................42
3.2 Variabel Penelitian..................................................................................42
3.2.1 Variabel Dependent (Y)..............................................................43
3.2.1.1 Ketepatan Waktu Penyampaian Laporan Keuangan.............43
3.2.2 Variabel Independen (X).............................................................43
3.2.2.1 Profitabilitas..........................................................................43
3.2.2.2 Kualitas Auditor....................................................................44
3.2.2.3 Likuiditas...............................................................................45
3.3 definisi operasional variabel...................................................................45
3.4 Sumber dan Teknik Pengumpulan Data..................................................47
3.4.1 Sumber Data................................................................................47
3.4.1.1 Populasi.................................................................................47
3.4.1.2 Sampel...................................................................................47
3.4.2 Teknik Pengumpulan Data..........................................................49
3.5 Alat Analisis & Metode Analisis............................................................49
3.5.1 Statistik Deskriptif......................................................................49
3.5.2 Pengujian Asumsi Klasik...........................................................50
3.5.2.1 Uji Normalitas.......................................................................50
x
3.5.2.2 Uji Multikolinearitas...........................................................50
3.5.2.3 Uji Heteroskedastisitas........................................................51
3.5.2.4 Uji Autokorelasi..................................................................51
3.6 Pengujian Hipotesis.................................................................................51
3.6.1 Uji Signifikansi Parsial (t)...........................................................52
3.6.2 Uji Signifikansi Simultan(F).......................................................53
3.6.3 Uji Determinasi (R2)....................................................................54
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Gambaran Umum Bursa Efek Indonesia.................................................55
4.1.1 Sejarah Bursa Efek Indonesia.....................................................55
4.1.2 Visi dan Misi...............................................................................59
4.1.3 Struktur Bursa Efek Indonesia (BEI) .........................................59
4.1.4 Pasar Modal Indonesia ...............................................................64
4.1.5 Struktur Pasar Modal Indonesia..................................................66
4.2 Deskripsi Sampel Penelitian...................................................................67
4.2.1 Sejarah Singkat Sampel Penelitian..............................................68
4.3 Kondisi Umum Data Penelitian..............................................................74
4.3.1 Profitabilitas...............................................................................74
4.3.2 Kualitas Auditor.........................................................................76
4.3.3 Likuiditas....................................................................................77
4.3.4 Ketepatan Waktu Pelaporan Keuangan Perusahaan..................79
4.4 Uji Asumsi Klasik...................................................................................80
4.4.1 Uji Normalitas.............................................................................80
4.4.2 Uji Multikolinearitas...................................................................81
4.4.3 Uji Heteroskedastisitas................................................................82
4.4.4 Uji Autokorelasi..........................................................................83
4.5 Analisis Regresi Linear Berganda...........................................................85
4.6 Pengujian Hipotesis ................................................................................87
4.6.1 Uji t (Parsial) ..............................................................................87
4.6.2 Uji F (Simultan)..........................................................................89
4.6.3 Uji Koefisien Determinasi...........................................................89
xi
4.7 Pembahasan Hasil Penelitian .................................................................90
4.7.1 Pengaruh Profitabilitas Terhadap Ketepatan Waktu Pelaporan
Keuangan Perusahaan.................................................................90
4.7.2 Pengaruh Kualitas Auditor Terhadap Ketepatan Waktu Pelaporan
Keuangan Perusahaan ...............................................................91
4.7.3 Pengaruh Likuiditas Terhadap Ketepatan Waktu Pelaporan
Keuangan Perusahaan.................................................................92
4.7.4 Pengaruh Profitabilitas, Kualitas Auditor dan Likuiditas Terhadap
Ketepatan Waktu Pelaporan Keuangan Perusahaan...................92
BAB V PENUTUP
5.1 Kesimpulan.............................................................................................94
5.2 Saran........................................................................................................95
DAFTAR PUSTAKA
LAMPIRAN
xii
DAFTAR GAMBAR
xiii
DAFTAR TABEL
xiv
DAFTAR LAMPIRAN
xv