Applied Accounting and Management Review
Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)

Timeliness of Financial Report Presentation in Companies Listed on Indonesia Stock Exchange

Sejati, Fajar Rina (Unknown)
Pertiwi, Dian (Unknown)
Marpaung, Riana Yuliani (Unknown)

Article Info

Publish Date
31 Dec 2025

Abstract

This empirical research was conducted to examine and analyze the timeliness of financial report presentation in companies listed on the Indonesia Stock Exchange. The population in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) that reported their 2019 annual financial reports late. Using purposive sampling, a sample of 11 companies was obtained for the 2016-2020 period. The analysis technique used was logistic regression. The results showed that profitability, leverage, company size, and company age did not affect the timeliness of financial report presentation.

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Journal Info
Applied Accounting and Management Review
Website

Abbrev

AAMAR

Publisher

Politeknik Negeri Semarang

Subject

Decision Sciences, Operations Research & Management Education

Description

Applied Accounting and Management Review (AAMAR) is a peer-reviewed journal devoted to Accounting, Management, Finance, Taxation, and Information Management & Accounting ...