Pengaruh Kualitas Audit, Penghindaran Pajak dan Konservatisme Akuntansi Terhadap Timeliness Reporting (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This study aimed to examine the influence of audit, tax evasion and the accounting conservatism of timeliness reporting. To be relevant, an accounting information to be submitted on time and have a predictive value. This research method using purposive sampling method with sample included 30 banking companies period 2011 – 2015 with data analysis techniques logistic regression. The results showed that the variables independent only quality audit reporting positive influence on timeliness reporting. This study is one of the tasks of financial accounting colloquium course.