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All Journal EKSPANSI Journal on Education Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan
Tri Joko Prasetyo
Universitas Lampung
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Journal on Education

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Analisis Reaksi Pasar Terhadap Keterlambatan Penyampaian Laporan Keuangan Interim Vionny Tirza; Tri Joko Prasetyo
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5872

Abstract

The late submission of interim financial reports causes companies listed on the Indonesia Stock Exchange (IDX) to pay a fairly large amount of fines. The Financial Services Authority (OJK) issued regulations for companies going public to report and publish audited annual financial reports, so that each company must submit accordingly and on time. Therefore, this research aims to determine the comparison of abnormal returns and stock trading volume before and when there is a delay in submitting financial reports. The data used in this research are the financial reports of companies registered on the IDX that are late in submitting financial reports. The results of this research show significant differences in abnormal returns and stock trading volume before and after the delay in submitting interim financial reports. The study uses the average difference test method, with the object of the financial statements of 35 listed companies that have not submitted financial reports for the period 2021 to 2022. After descriptive statistical analysis, there are company values that are recorded as poor in submitting their interim financial reporting. The results showed that there was a significant difference between the performance before and after the company's financial reporting on abnormal returns and stock trading volume on the submission of financial reports.
Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Keterlambatan Publikasi Laporan Keuangan Interim Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2022 Afif Luthfi; Tri Joko Prasetyo
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6440

Abstract

Financial statements are essential documents prepared based on certain criteria that provide information about a company's financial performance, changes in equity, cash flows, and assets. These reports serve as tools to communicate the company's status to external stakeholders. High-quality financial statements are crucial as they offer relevant, reliable, comparable, and easily understandable information for internal and external decision-makers. However, delays in submitting financial statements can undermine the reliability and transparency of the information provided to investors and other stakeholders. The Financial Services Authority (OJK) is responsible for overseeing the financial reporting of companies listed on the Indonesia Stock Exchange (BEI) and ensuring compliance with applicable regulations. Although regulations have been enacted to ensure timely financial reporting, many companies still fail to fulfill this obligation. Companies that do not submit audited financial statements may face sanctions from the BEI in the form of fines. Therefore, companies need to ensure timely submission of financial statements to maintain trust and confidence among stakeholders.
Co-Authors Afif Luthfi Amelia, Yunia Arfan Rachmadias Saputro Ciptawaty, Ukhti Firda Fitria Nasution Komalasari, Agrianti Marselina Marselina Neli Aida Rendi Wibowo Saring Suhendro Susi Sarumpaet Vionny Tirza