Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal AKRUAL: Jurnal Akuntansi
Y Anni Aryani
Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia Shindy Anisa Putri; Y Anni Aryani
AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p53-65

Abstract

In recent years, IDX reported that a high number of enterprises financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting timeliness of financial report in Indonesia. Using the purposive sampling technique, this study gained 318 enterprises listed on IDX during 2015 until 2017. The result showed that earnings management index and industrial sector were significantly related to the timeliness of financial report. On the other hand, state ownership do not have significant relation with the timeliness of financial report.
Co-Authors Shindy Anisa Putri