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All Journal Budimas : Jurnal Pengabdian Masyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat Journal of Tourism Economics and Policy Journal Of Business, Finance, and Economics (JBFE) Muria Jurnal Layanan Masyarakat BULETIN BISNIS & MANAJEMEN (BBM) Fokus Abdimas Journal Of Economic Sciences (Ekuisci)
Rikah, Rikah
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Journal : Journal Of Business, Finance, and Economics (JBFE)

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Analisis Faktor yang Mempengaruhi Ketepatan Pelaporan Keuangan Perusahaan Manufaktur 2016-2020 Rikah, Rikah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4696

Abstract

This research serves to test and prove the influence of profitability, leverage, company size and company age on the accuracy of submitting financial reports. This research focuses on consumer goods industrial companies listed on the Indonesia Stock Exchange in 2016-2020 with a population of 66 companies. The sampling method was purposive sampling, so that a total sample of 38 companies was obtained. The data analysis technique used by researchers is logistic regression analysis. The research results show that profitability, leverage, company size and company age have an insignificant positive effect on the timeliness of submitting financial reports. The value of the coefficient of determination (Negalkerke R Square) is 8.5%, this shows that the influence of profitability, leverage, company size and company age is 8.5% while the remaining 91.5% is explained by factors other than the factors proposed in this research.
Co-Authors Ari Susanti Arif Farida Atik Lusia Damayanti Damayanti Edi Kurniadi Hanuring Ayu Ardhani Putri Khaerudin, Ary Kuntardina, Ari Muhammad Asrori Musyarifatillah, Nisa Novi Darmayanti Rahmawati, Rahmawati Rudianto Rudianto Rudianto, M. Sarah Rum Handayani Siti Arifah Siti Nurlaela Supratiwi, Mahardika