The Influence of Company Size, Audit Quality, Profitability, and Audit Committee on the Timeliness of Financial Report Submission (Study on Coal Mining Companies Listed on the Idx for the 2021-2023 Period)

Kaylee Milano (Universitas Prima Indonesia)
Riadi (Universitas Prima Indonesia)
Jeannette Patricia (Universitas Prima Indonesia)
Debi Masri (Universitas Battuta, Indonesia)

Economit Journal
Vol 4 No 3 (2024): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug

This study aims to analyze the influence of Company Size, Audit Quality, Profitability, and Audit Committee on the timeliness of financial report submission. The research method uses a quantitative approach. The population used in this research are companies listed on the coal mining index on the Indonesia Stock Exchange in the 2021-2023 period. The research samples obtained were 23 coal mining sub-sector companies with 69 observations. The results of the research show that company size does not partially influence the timeliness of financial report submission. Audit quality partially has a negative and significant influence on the timeliness of financial report submission. Profitability partially has a positive and significant influence on the timeliness of submitting financial reports. The Audit Committee partially has no influence on the timeliness of financial report submission.