Article Per Year (5 Year)
p-Index From 2020 - 2025
4.302
P-Index
This Author published in this journals
All Journal Humano: Research Journal Jurnal Manajemen STIE Muhammadiyah Palopo JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JMS : Jurnal Manajemen Sinergi Jurnal Penelitian Manajemen Terapan (Penataran) International Journal of Business, Law, and Education Jurnal Ekonomi dan Manajemen Indonesia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Management and Islamic Finance International Journal of Applied Business and International Management Eduvest - Journal of Universal Studies IIJSE Society
Hadady, Hartaty
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Manajemen STIE Muhammadiyah Palopo

 1 
Anteseden Ketepatan Waktu Menyampaikan Laporan Keuangan Pada Perusahaan Manufaktur Pratiwi Abbas, Arini; Hadady, Hartaty; N Bailusy, Muhsin; Buamonabot, Irfandi
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i2.1067

Abstract

AbstractThe antecedents of timeliness in delivering financial reports are certain factors or conditions that contribute to a company's ability to consistently and promptly prepare and deliver financial reports. In other words, these factors or elements have an impact on a company's compliance with the deadlines for submitting financial reports. This research aims to examine the influence of company size, solvency, and liquidity on the timeliness of financial report submission. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period from 2014 to 2020. The sample in this study includes 700 data observations. Logistic regression is used for hypothesis testing in this research. The results indicate that company size has a positive effect on the timeliness of reporting financial statements, while solvency and liquidity do not affect the timeliness of reporting financial statements.Keywords: Company Size, Solvency, Liquidity, Timeliness of Financial Report Submission.AbstrakAnteseden ketepatan waktu dalam menyampaikan laporan keuangan merupakan faktor-faktor atau kondisi-kondisi tertentu yang berkontribusi pada kemampuan sebuah perusahaan untuk secara konsisten dan tepat waktu menyusun dan menyampaikan laporan keuangan. Dengan kata lain, estasinya atau elemen-elemen tersebut memiliki dampak pada kepatuhan perusahaan terhadap tenggat waktu penyampaian laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, solvabilitas dan likuiditas terhadap ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini adalah tipe perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai dengan 2020. Sampel dalam penelitian sampel sebanyak 700 data observasi. Regresi logistik digunakan untuk pengujian hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap ketepatan waktu melaporkan laporan keuangan, sedangkan solvabilitas dan likuiditas tidak berpengaruh terhadap ketepatan waktu melaporkan laporan keuangan.Kata kunci: Ukuran Perusahaan, Solvabilitas, Likuiditas, Ketepatan Waktu Penyampaian Laporan Keuangan.
Co-Authors Amiro, Suratno Aryanti, Novia Bayau, Fajrul Rahman Buamonabot, Irfandi Deryana, Lilian Fahri, Johan Hadi Sirat, Abdul Hadi, Muksin Hariyanti, Siti Husen, Amran Husen, M Aprialdy Jabid, Abdullah W. Jamaludin, Marwan M. Daffa Imansyah, Noer M.T. Ali, Nirwan Muhsin N Bailusy Muksin Hadi Mustafa, Rachman Dano N Bailusy, Muhsin Nasar, Fahima Nuryasin Nuryasin Panai, Ririn Saputri Pratama, Rheza Pratiwi Abbas, Arini Putri, Heni Rahmani Ridha Ikbal, Ikhlasul Rinto, Rinto Syahdan Rusandry, Rusandry S. Awal, Fridayati Saleh, Iksan M Salsabila, Salsabila Sirat, Abdul Hadi Suwito Thahrim, Muhammad Tuasamu, Hadi Wonggo, Denia Septiana Zamzam, Irvan