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All Journal ProBank: Jurnal Ekonomi dan Perbankan Journal of Business & Banking Among Makarti SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Yumary: Jurnal Pengabdian kepada Masyarakat Annals of Human Resource Management Research Abdi Makarti Fokus Abdimas Journal of Accounting and Finance Perwira Journal of Economics and Business (PJEB) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Yanuar Surya Putra
Sekolah Tinggi Ilmu Ekonomi AMA Salatiga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Journal of Accounting and Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Sektor Makanan dan Minuman Periode 2020-2022) Manasikana, Arina; Putra, Yanuar Surya; Riyanti, Budi
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11650

Abstract

All publicly traded firms are required by OJK laws to file their annual reports on time. Financial reports become more valuable if they are submitted following the designated reporting time, which is why timely submission of financial reports is intended to enable users to examine reports in a timely and pertinent manner. The purpose of this study is to ascertain, partially or concurrently, the impact of return on assets, debt-to-equity ratio, current ratio, business age, and audit opinion on the punctuality of financial report submission in manufacturing enterprises in the food and beverage sector. Secondary data for the 2020–2023 period released by the BEI is what was used. This study uses tools from logistic regression analysis and is explanatory. The study's findings indicate that the variables return on assets, debt to equity ratio, current ratio, age of the company, and audit opinion have no significant impact on how quickly a company submits its financial reports. The factors of return on assets, debt-to-equity ratio, current ratio, firm age, and audit opinion all significantly impact how quickly food and beverage companies produce their financial reports.Keywords: Financial reports, return on assets, debt to equity ratio, current ratio, audit opinion
Co-Authors Ambar Istiyani Ameilia, Deva Anggraini, Intan Ariesta Ariyadi, Dody Bertha Kusuma Wardhani Bertha Kusuma Wardhani, Bertha Kusuma Dwi Aryani Endang Purwanti Fitri Wulandini Hardi Utomo Ika Kurniawati Istiyani, Ambar Kusuma, Triana Hasty Mada Adi Wibowo, Mada Adi Manasikana, Arina Mar'ati, Fudji Sri Maria Entina Puspita Mohammad Triangga Yudith Oktafian Nisa, Rizka Fatkhin Pandi Afandi Pandi Afandi Poluan, Stevi Jimry Puspita, Maria Entina Rianto Rianto Rina Sari Qurniawati, Rina Sari Riyanti, Budi Sari Wijayanti Setiawan, Nicko Kurnia Setya Aji Pratama Sri Pujiasih Uswatun Khasanah Wicaksono, Aditya Rangga Yuliarto Yuliarto