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All Journal In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Diana Agustin
Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia
Arts Computer Science & IT Economics, Econometrics & Finance Other

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Pengaruh Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan Diana Agustin; N. Heriyah; Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 22 No 1 (2023): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v22i1.628

Abstract

This research focuses on the factors that can influence the timeliness of financial reporting. The data used to support this research are secondary data published on the Indonesia Stock Exchange and the official websites of the companies. The research method used is a quantitative research method with a descriptive approach. Descriptive statistical analysis, classical assumption tests, multiple linear regression, correlation coefficients, determination coefficients, and hypothesis testing are used to analyze the issues in this research. The partial results of the study indicate that leverage and liquidity have an influence on the timeliness of financial reporting, while managerial ownership does not have an influence on the timeliness of financial reporting. Meanwhile, the simultaneous results of the study indicate that leverage, liquidity, and managerial ownership collectively have an influence on the timeliness of financial reporting.
Co-Authors Azwani Aulia N. Heriyah