El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023

Dea Auliya Raafiatus Sholiha (Unknown)
Diyah Probowulan (Unknown)
Moh. Halim (Unknown)

Article Info

Publish Date
01 May 2025

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...