This Author published in this journals
All Journal Jurnal Ekonomi
Yuniar Fachriawati Fauzi
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

The Influence Of Profitability, Liquidity, Leverage , And Activities On The Timeliness Of Submitting Financial Statements Budiantoro, Harry; Yuniar Fachriawati Fauzi; Kanaya Lapae
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.001 KB)

Abstract

This study aims to see the effect of profitability, liquidity, leverage, and activity ratios on the timeliness of financial statement submission. The population of this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2013 and 2017. The sample was taken by purposive sampling with 85 samples. Quantitative research methods used. Secondary data, especially the company's annual financial statements obtained from the official website of the IDX, are used in the sampling technique. Logistic regression analysis method was used with SPSS version 25.0. The findings show that profitability, liquidity, leverage, and activity ratios all have a significant impact on the timeliness of financial statement submissions. partially, the activity ratio variable affects the timeliness of financial report submission. While the variables of profitability, liquidity and leverage have no effect on the timeliness of submitting financial statements.