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Journal : Journal Economy And Currency Study (JECS)

Analysis of The Influence of Timely Submission of Financial Statements of Transportation Companies Listed on The Indonesia Stock Exchange 2017-2021 Rahmat Putra Ahmad Hasibuan, Nur Fadhilah Ahmad Hasibuan
Journal Economy and Currency Study (JECS) Vol. 4 No. 1 (2022)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v4i1.427

Abstract

The objective of the research was to find out and to analyze the influence profitability, leverage, liquidity, company size, auditor opinion and and KAP reputation partially on the timeliness of the submission of financial statements to transportation companies listed on the Indonesia Stock Exchange. The population in this study were 30 transportation companies listed in the Indonesia Stock Exchange in the period of 2017 - 2021. Samples were selected using saturated samples where all populations were included as samples. Data were processed using logistic regression test at a significance level of 5 percent using SPSS. The results of the study found empirical evidence that the variables of profitability, liquidity and auditor opinion affect the timeliness of the submission of financial statements. while the leverage variable, company size and KAP reputation do not have a significant effect on the timeliness of the submission of financial statements.
Co-Authors Ahmad Fadli Aminuyati Andri Ariansyah Nasution Aprilla Wardhahany Siregar Arrandha Meida Lubis Barus, Rasmita Tiara Br Dalimunthe, Ahmad Amin Dela Syakillah Nuraisah Br Bancin Dhea Natasya S Dhiftania Luthfiya Azra Dhira Maytri Dwi Satia Wardani Eva Nur Setriani Faras Abiyyu Zhafran Gustina Rizky Hadi, Auzien Ziqri Hadinuddin Hasibuan Hasibuan, Reni Ria Armayani Haura Novira Cahyani Hendra Hermain Hendra Hermain Hutapea, Muhammad Bahtiar Ika Ramadani Panjaitan Imsar Imsar Imsar, Imsar Jayida Syifa, Naila Juriah Juriah Khairah Fiddarain Khairunnisa Khairunnisa Laila Fitri Laylan Syafina Lubis, Syilmi Wildani Lulu Aulia Marliyah Marliyah, Marliyah Marsheila, Naura Muhammad Arief Pramusty Muhammad Dhio Natama Harahap Muhammad Syukri Albani Nst Muhammad Yafiz Muhammad Yafiz Mutiah, Yumna Mutiara Octavia Nasution, Ahmad Zidan Natasya, Tifani Nur Ardiansyah Nur Ardiansyah Nur Azmi Khoirunisa Nurfi, Indah Nurhabibah Rahmadani Siregar Nurhayati Nurhidayah Nurhidayah Nurjanah, Putria Putri Maulya Putri, Elsa Rahma, Tri Inda Fadhila Rahmi Syahriza Ria Armayani Hasibuan, Reni Riska Novia Dani Rizka Hidayati Rizky Ananda Prayoga Roihan Nasution, Muhammad Romy Wanda Pane Siregar, Dina Siregar, Lanina Siregar, Rahmah Sudana Sri Ayu Purnama Ningsih Sri Mulyani sri sudiarti sri sudiarti Sugianto Sugianto Syahirah Syahirah Syahirah Syahirah Syahrina Yanti hasibuan Syawaluddin, Rizalul Muslih Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuliana Yuliana Zein, Ahmad Wahyudi