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All Journal Owner : Riset dan Jurnal Akuntansi
Rahayu Pangestuti
Universitas Islam Batik (UNIBA) Surakarta
Economics, Econometrics & Finance

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Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI Rahayu Pangestuti; Anita Wijayanti; Yuli Chomsatu Samrotun
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.507 KB) | DOI: 10.33395/owner.v4i1.199

Abstract

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.
Co-Authors Anita Wijayanti Yuli Chomsatu Samrotun