AKRUAL: Jurnal Akuntansi
Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi

Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia

Putri, Shindy Anisa (Unknown)
Aryani, Y Anni (Unknown)

Article Info

Publish Date
14 Oct 2020

Abstract

In recent years, IDX reported that a high number of enterprises’ financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting timeliness of financial report in Indonesia. Using the purposive sampling technique, this study gained 318 enterprises listed on IDX during 2015 until 2017. The result showed that earnings management index and industrial sector were significantly related to the timeliness of financial report. On the other hand, state ownership do not have significant relation with the timeliness of financial report.

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Journal Info
AKRUAL: Jurnal Akuntansi
Website

Abbrev

aj

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...