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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Ferdianti, Desi
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Faktor Ukuran Perusahaan, Struktur Kepemilikan, dan Profitabilitas terhadap Ketepatan Waktu Pelaporan Keuangan Ferdianti, Desi; Riswan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.774

Abstract

Those studies goals are designed to observe the factor evaluation of company size, ownership structure, and profitability on the time of financial reporting. Thisstudies is absolutely primarily based on financial statements of banking corporations listed to Indonesia stock exchange. A focused sampling method became used within the sampling of this examine. The records evaluation technique used on this examine is logistic regression evaluation. The statistics used on this examine had been received from secondary statistics in the form of annual accounts of organizations listed in Indonesia stock trading (IDX 2018-2020). The consequences of this examine imply that ownership structure has a positive and insignificant effect on financial reporting timeliness, even if company size and profitability have a positive and significant effect on financial reporting timeliness. Keywords: Size1; Ownership 2; Profitability3 ; On Timeliness 4
Analisis Faktor Ukuran Perusahaan, Struktur Kepemilikan, dan Profitabilitas terhadap Ketepatan Waktu Pelaporan Keuangan Ferdianti, Desi; Riswan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.774

Abstract

Those studies goals are designed to observe the factor evaluation of company size, ownership structure, and profitability on the time of financial reporting. Thisstudies is absolutely primarily based on financial statements of banking corporations listed to Indonesia stock exchange. A focused sampling method became used within the sampling of this examine. The records evaluation technique used on this examine is logistic regression evaluation. The statistics used on this examine had been received from secondary statistics in the form of annual accounts of organizations listed in Indonesia stock trading (IDX 2018-2020). The consequences of this examine imply that ownership structure has a positive and insignificant effect on financial reporting timeliness, even if company size and profitability have a positive and significant effect on financial reporting timeliness. Keywords: Size1; Ownership 2; Profitability3 ; On Timeliness 4
Co-Authors Riswan Riswan Riswan