Ihtiyath : Jurnal Manajemen Keuangan Syariah
Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021

ANALYSIS OF TIMELINESS OF FINANCIAL REPORTING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Pebruary, Silviana (Unknown)

Article Info

Publish Date
21 Jan 2022

Abstract

This study aims to analyze the factors that affect the timeliness of financial reporting in manufacturing companies in the transportation subsector listed on the Indonesia Stock Exchange for the 2016-2020 period, based on previous research, these factors are profitability, liquidity, solvency, and size. The type of research carried out is a quantitative approach. Hypothesis testing is carried out using binary logistic regression, which is used because there are variables used in the form of dummy (binary). Logistic regression consists of categories 1 and 0. The results show that profitability, liquidity, and company liquidity have no significant effect on the timeliness of financial statement submission. While solvency has a significant effect on the possibility of timeliness of financial statements.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Ihtiyath : Jurnal Manajemen Keuangan Syariah
Website

Abbrev

ihtiyath

Publisher

Institut Agama Islam Negeri Zawiyah Cot Kala Langsa

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia ...