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All Journal Journal of Law and Social Politics
Anto, Fitri Anto
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Humanities Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Analysis of the Influence of Profitability and Ownership Structure on the Timeliness of Financial Reporting in Healthcare Companies Listed on the Indonesian Stock Exchange Mediaty, Mediaty; Anto, Fitri Anto; Hamid Habbe, Abdul
Journal of Law and Social Politics Vol. 2 No. 1 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i1.35

Abstract

The purpose of this study was to evaluate the impact of profitability and ownership structure on the timeliness of financial reporting of Healthcare companies listed on the Indonesia Stock Exchange. The study used the purposive sampling method to sample 20 Healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. Furthermore, profitability variables and ownership structure were tested using logistic regression at a 5% significance level. Findings from the research hypothesis suggest that profitability has a significant influence on the timeliness of reporting, while ownership structure has no significant influence on the timeliness of corporate financial reporting.
Profitability and Ownership Structure as Determinants of Financial Reporting Timeliness in Healthcare Companies Listed on the Indonesian Stock Exchange Mediaty, Mediaty; Anto, Fitri Anto; Hamid Habbe, Abdul
Journal of Law and Social Politics Vol. 2 No. 1 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v2i1.35

Abstract

Background: Timeliness of financial reporting is a crucial indicator of financial reporting quality, as it affects the relevance and usefulness of information for stakeholders. In the healthcare sector, which has experienced significant growth, internal company factors such as profitability and ownership structure are assumed to influence the timeliness of financial reporting. Objective: This study aims to examine the effect of profitability and ownership structure on the timeliness of financial reporting in healthcare companies listed on the Indonesia Stock Exchange. Methods: This study employed a purposive sampling method, selecting 20 healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. The data were analyzed using logistic regression with a significance level of 5%. Results: The results of hypothesis testing indicate that profitability has a significant effect on the timeliness of financial reporting. In contrast, ownership structure does not have a significant effect on the timeliness of corporate financial reporting. Conclusion: The findings demonstrate that profitability plays an important role in determining the timeliness of financial reporting in healthcare companies, while ownership structure does not significantly influence reporting timeliness. This suggests that financial performance is a more decisive factor than ownership characteristics in encouraging timely financial reporting.
Co-Authors Hamid Habbe, Abdul Mediaty