📅 28 November 2022
DOI: 10.51903/e-bisnis.v15i2.850
FACTORS AFFECTING THE TIMELINESS OF SUBMITTING FINANCIAL STATEMENTS TO MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2017 - 2020
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Universitas Sains dan Teknologi Komputer
📄 Abstract
This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.
🔖 Keywords
#timeliness
#firm size
#profitability
#audit opinion
#leverage
#liquidity and firm age; ketepatan waktu penyampaian laporan keuangan
#ukuran perusahaan
#profitabilitas
#opini audit
#leverage
#likuditas dan umur perusahaan
ℹ️ Informasi Publikasi
Tanggal Publikasi
28 November 2022
Volume / Nomor / Tahun
Volume 15, Nomor 2, Tahun 2022
📝 HOW TO CITE
Wahyu Indriani; Wahyu Indriani; Ida Nurhayati, "FACTORS AFFECTING THE TIMELINESS OF SUBMITTING FINANCIAL STATEMENTS TO MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2017 - 2020," EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS, vol. 15, no. 2, Nov. 2022.
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