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All Journal Jurnal Al-Iqtishad AFEBI Accounting Review Jurnal Akuntansi dan Bisnis Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen Jurnal Sistem Informasi, Akuntansi dan Manajemen
Julita Julita
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Optimal: Jurnal Ekonomi dan Manajemen

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PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2016-2019) Nenik Marianti; Yusralaini Yusralaini; Julita Julita
Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.952

Abstract

The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 24 companies and measure the timeliness of financial reporting with the dummy variables. Hypothesis testing is done by logistic regression analysis with SPSS ver. 26.0. The result of this research provides evidence that the profitability have a influences on timeliness of financial reporting. However there is no evidence that solvency, firm size, company age, outsider ownership, and auditor’s firm reputation have influence on timeliness of financial reporting.
Co-Authors Ades Kurnia Desmiyawati Desmiyawati, Desmiyawati Kennedy Kennedy Liana Siregar M Rasuli Meilda Wiguna Nasrizal Nasrizal Nenik Marianti Nita Wahyuni nur azlina Nur Azlina Pipin Kurnia Restu Agusti Ridha Fajri Shintia Intan Permatasari Sofia Gusmartina Suci Nurulita Taufeni Taufik Yesi Mutia Basri Yuliana Yuliana Yusralaini Yusralaini