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Ni Kadek Anggita Dwiantari
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan Ni Kadek Anggita Dwiantari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p09

Abstract

Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports. Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.
Co-Authors Maria Meiatrix Ratna Sari