Jurnal Ekonomi
Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September

AN ANALYSIS FACTORS WHICH AFFECT THE ACCURACY TIME OF REPORTING FINANCIAL COMPANIES BANKING AT STOCK EXCHANGE PERIOD 2018-2021

Valentina br Tarigan (Universitas Prima Indonesia)
Lailan Sufinah (Universitas Prima Indonesia)
Mirnawati Buulolo (Universitas Prima Indonesia)
Ribka Sari Butar-Butar (Universitas Prima Indonesia)



Article Info

Publish Date
05 Jul 2023

Abstract

Research is done with the purpose of several factors that influence the speed with which a banking institution is recorded on the Indonesia Stock Exchange in informing its financial data, in the 2018-2021 period 1. This research uses quantitative description. Profitability, leverage, and liquidity are used as the testing factors and are accompanied by time which is used as the dependent variable. 48 banking companies are acting as the population in this study which has also been recorded on the IDX 2018-2021. Use approach purposive sampling in the process of determining the sample, which has 32 banks, with the results of 128 observations. There are 32 banking companies in the sample that meet the criteria and were tested during the 2018-2021 period. This study utilizes secondary data. The IDX official website is used as a documentation method for data collection methods, namely www.idx.co.id during the 2018-2021 period, timely reporting of banking institutions that have been recorded on the IDX has no significant effect on the profitability, liquidity, or leverage of these institutions.

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...