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Journal : Jurnal Paradigma Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Setiawan Setiawan; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25131

Abstract

This study aims to determine the effect of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age on Timeliness of Financial Reporting in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample taken using purposive sampling method and valid data are 57 companies. The data processing technique is logistic regression analysis using EVIEWS version 10 and Microsoft Excel 2010. The results of this study indicate that Return on Assets, Company Size, Debt to Equity Ratio, and Company Age have no significant effect on the timeliness of financial reporting. While the Current Ratio has a negative and significant effect on the timeliness of financial reporting. The implication of this research is that investors can pay attention to the timeliness of financial reporting in making investment decisions which can be seen through the value of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age.
Co-Authors Achmad Fauzi Yahya Adelia, Gita Agung Supangkat ALIMA Alima Alvien Gunawan Aly Diana Ambrosius Purba Andi Nurhabibi Marwil Andi Srimularahmah Andi Tenri Sua Andita Ayu Mandasari Anik Djuraidah Aripin Ponorogo Asbaniar Asbaniar ASEP SAEFUDDIN Asri Dwi Puspitasari Bunyamin Bunyamin Diah Priyantini Dwi N A Dwiatmono A. W Dwiatmono A. W Elsi Dwi Hapsari Elvine Gunawan Eni Endaryati Evi Rahmawati Fahmi Arti Fahrurrozi A. Fahrurrozi Fahrurrozi Firda Inayah Firda Yunara Gaga Irawan Nugraha Gatot Basuki Hari Mukti Gunawan, Alvien Hadi Suryono Hadiyatussalamah Pusfa Kencanasari Hafiz Ambyo Bagaskoro Hanna Goenawan Hargiani, Fransisca Xaveria Hendy Purnomoadi Henryanto Wijaya Ica Elvina Imama Z Imas Rafiyah Imelda Sirait Indah Nur Aini Irma Ruslina Defi Ismail Astar Juliyani Juliyani Juliyani Juliyani Khairil Anam Khatijah Lim Lim Abdullah Khoirul Ngibad Laila Fauziah Ramadhani Lailatun Ni’mah Lilla Puji Lestari Lola Ilona M. Mudadsir Syatibi M. Rizal Chaidir Marissa Tasya Marlik Maslamah Mei Ayu Setyo Ningrum Miftahudin . Mochammad Machrudi Zakaria Nanang P Ni Luh Putu Inca Buntari Agustini Nova Sylviana Novie Salsabila Nuddin Harahab Nunung N U Nur Basuki Nursalam Nursalam Nurul Amalia Prasetyo Yuli Kurniawan Pudji Ismartini Rahmawaty Alie, Ike Rahmawaty Rahman Renny Nirwana Sari Ricky Anguda Robbi'ul Hamzah Rosihan Rosman Rosina Tarigan Roymond H Simamora Rusmiati Rusmiati Sairun Sairun Sarimun Sarimun Sheila Devi Siti Munfaqiroh Sony Sunaryo Sri Suwarni Sugeng H Sundari Sundari Suryantini Suryantini Susanti Linuwih Sutiarso Sutiarso Sutiarso Sutiarso Sutikno Sutikno Swito Prastiwi Teddy Hidayat Tertianto Prabowo Titing Nurhayati Tony Tony Tri Prayuda Dwipha Surbakti Vivi Kumalasari, Vivi Wiryadi Wiryadi Yulianti Rasud Yuni Susanti Pratiwi