Jurnal Manajemen Kreatif dan Inovasi
Vol. 2 No. 4 (2024): Oktober: Jurnal Manajemen Kreatif dan Inovasi

Pengaruh Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia




Article Info

Publish Date
12 Dec 2024

Abstract

Public companies that have shares on the Indonesia Stock Exchange (IDX) must submit their annual financial reports in a timely manner. This annual report contains significant information about the company's progress and performance for one year. Therefore, delays in submitting the report can have a negative impact, especially on investor confidence and internal parties of the company (IDX). The timeliness of publication of financial reports, namely profitability, leverage, and liquidity, in property and real estate sector companies listed on the Indonesia Stock Exchange between 2020 and 2022. This study has a quantitative approach. The study population includes all property and real estate companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, namely by selecting samples that meet certain criteria, and the total number of samples taken was 13 companies from the 2020-2022 period. The results of this study indicate that the variable test of the profitability, leverage, and liquidity ratios in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022 shows that these factors do not have a significant effect on the timeliness of publication of financial reports.

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Journal Info

Abbrev

jmki-widyakarya

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Fokus Jurnal Manajemen Kreatif dan Inovasi berfokus pada publikasi karya ilmiah di bidang manajemen yang menekankan pada kreativitas, inovasi, dan kewirausahaan dalam konteks organisasi, bisnis, industri kreatif, dan sektor publik. Jurnal ini bertujuan mendorong pengembangan teori dan praktik ...