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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi
Dona Fauziah
Universitas Islam Nahdlatul Ulama Jepara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Timeliness Disclosure of Financial Reporting In Indonesian Mining Companies Dona Fauziah; Jumaiyah Jumaiyah; Siti Aliyah
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 7 No 1 (2020): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v7i1.13505

Abstract

This study aims to investigate empirical evidence about factors that affect the timeliness of financial reporting of mining companies listed on the Indonesia Stock Exchange. This research method uses quantitative methods. The sample selection is using a purposive sampling method. The data obtained were then tested using logistic regression analysis at a significance level of 5%. The results of the study identified that company size and profitability had a positive effect on the timeliness of financial reporting. In contrast, institutional leverage and ownership do not affect the timeliness of financial reporting of mining companies listed on the Indonesia Stock Exchange.
Co-Authors Jumaiyah, Jumaiyah Siti Aliyah