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All Journal International Journal of Application on Economics and Business
Jennifer Krisna Amanda Lo
Faculty of Economics & Business, Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Timeliness Factors of Financial Reports Submission Tony Sudirgo; Jennifer Krisna Amanda Lo; Gwyneth Margaretha Taniman
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.49-60

Abstract

The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in the period of 2019-2020. This study used a sample of 61 companies for one year, with a total sample of 122 companies for two years. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) and processed using the SPSS 26 data processing application. The analytical methods used are descriptive statistical analysis and logistic regression analysis. The results of data analysis show that profitability, leverage, company size, and the size of the public accounting firm have no significant effect on the timeliness of financial report submission.
Co-Authors Gwyneth Margaretha Taniman Tony Sudirgo