AKSELERASI: Jurnal Ilmiah Nasional
Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL

PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19

Siti Yusina Utami Putri (Universitas Esa Unggul)
Ickhsanto Wahyudi (Universitas Esa Unggul)



Article Info

Publish Date
17 Mar 2022

Abstract

The purpose of carrying out this research is to be able to identify and test various factors that can influence factors in influencing accuracy when providing financial reports for public companies in Indonesia during the pandemic period. The method used in this research is through logistic regression analysis. This analysis will be assisted by using statistical application tools. The results of this study found that there is a simultaneous influence that comes from profitability, liquidity, company age and also the size of the company to the timeliness in submitting financial statements belonging to property companies that have been registered by property companies on the Indonesia Stock Exchange. There is a positive influence given by the age of the company to the delivery of the company's financial statements. In contrast to the size of the company, where this has a negative influence on the accuracy in submitting the company's financial statements. The liquidity and profitability have no influence at all on the submission of financial statements in a company.

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Journal Info

Abbrev

ja

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Description

AKSELERASI: Jurnal Ilmiah Nasional is open access and peer-reviewed Journal, JIN is a scientific journal that contains the results of research and theoretical studies of Social Sciences and Exact Sciences. Managed by GoAcademica Research & Publishing. Focus and Scope AKSELERASI: Jurnal Ilmiah ...