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This Author published in this journals
All Journal International Journal of Asian Business and Management (IJABM)
Lia Ayu Irwanti
Universitas Pelita Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Company Size, Profitability and Company Age on the Timeless of Financial Reporting Neng Asiah; Muhammad Sapruwan; Lia Ayu Irwanti
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7564

Abstract

This research seeks to evaluate how financial reporting timeliness is influenced by  three key variable—company size, profitability, and company age. Timely financial reporting holds significance in the realm of corporate finance, as it enables stakeholders to make more informed decisions. The study focuses on companies listed on the stock exchange that have released financial reports in recent years, specifically examining properties and real estate firms listed on the Indonesia Stock Exchange between 2019 and 2021. To examine the correlation between the independent variables (company size, profitability, and company age) and the dependent variable (timeliness of financial reporting), the study employs various statistical analyses, including linear regression. The research follows a quantitative descriptive approach, involving descriptive statistical data analysis, classical assumption testing, multiple linear regression tests, hypothesis testing, and coefficient of determination test. The result indicate that all independent variables have a simultaneous effect on the timeliness of financial reporting. Partially the variables of company size company size and profitability have a negative effect, whereas the age of the company has no effect on the timeliness of financial statements. This suggests that fundamental factors associated with a company play a crucial role in determining the accuracy of its financial reports
Co-Authors Muhammad Sapruwan Neng Asiah