AMALIA, Lalita Nadya (2018) The Impact of IFRS 13 Convergence (PSAK 68) and Financial Distress Towards Delay Submission of Financial Statement of Mining Companies In Indonesia Stock Exchange. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Submission of financial statement is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial reports. The demand for submission in the presentation of financial statements to the public in Indonesia has been regulated in Law no. 8 of 1995 concerning Capital Market, it is stated that public companies are required to submit periodic financial reports and other incidental reports to Bapepam which have been amended in 2011 to the Financial Services Authority (OJK). With these regulations, it can conclude that the regulators are quite serious in addressing cases of delay in the submission of financial statements in the capital market. But in fact, there are still many phenomena where the company is delay in submitting its financial statements. There are several factors that cause delays in the submission of financial statements, including IFRS (International Financial Reporting Standards), financial distress, firm size, company age, and size of Public Accounting Firm. One of the most prominent factors is the recent adoption of IFRS in Indonesia. This research aims to examine the effect of convergent IFRS 13 on PSAK 68 and financial distress on the delay in submitting financial statements to mining companies listed on the Indonesia Stock Exchange in 2013-2016. This research is a quantitative research with secondary data derived from the company's financial statements. The population in this study were 32 mining companies. Sampling technique with purposive sampling. Data analysis technique used is logistic regression analysis. The results of this research indicate that financial distress has a positive influence on the delay in the submission of financial statements, while the convergence of IFRS 13 on PSAK 68 has no effect on the delay in the submission of financial statements.

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