Pengaruh Solvabilitas, Profitabilitas, Umur Perusahaan Dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 )

Authors

  • Khoiriyatul Izza Avkarina Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Deni Juliasari Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Mimin Yatminiwati Institut Teknologi dan Bisnis WIdya Gama Lumajang

Keywords:

Timeliness, Solvency, Profitability, Company Age, Public Ownership

Abstract

Timeliness is one way to measure the transparency and quality of financial reports. Financial reports that are reported on time will provide benefits in decision making by company management and investors. The more timely the company reports the company's finances, the more relevant the information it has. The purpose of this research was to know the effect of solvency, profitability, company age, and public ownership on the timeliness of financial reporting. The type of data used in this study is secondary data in the form of the publication date of the financial statements, the company's annual report and the IPO date obtained on the Indonesia Stock Exchange website. The research sample amounted to 49 financial companies listed on the Indonesia Stock Exchange in 2017-2019 which were taken using purposive sampling. Analysis of research data using logistic regression method. The results showed that solvency, profitability, company age, and public ownership each have no significant effect on the timeliness of financial reporting. Suggestions for further research are to replace the company sample, increase the research period, and add influential variables.

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Published

2023-12-28