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All Journal EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Bisnis REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer EKONOMIKA45 Dinamika Journal of International Conference Proceedings
Kadek Indah Kusuma Dewi
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of International Conference Proceedings

 1 
The Effect of Public Ownership on Timeliness of Financial Reporting Sagung Oka Pradnyawati; Kadek Indah Kusuma Dewi; Ida Ayu Rayhita Santhi
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1469

Abstract

The timeliness of financial statement publication is important because it becomes the qualitative characteristics of useful information in supporting the relevance of the information. Besides how quickly a company publishes its financial statements will tend to affect the trust of financial statement users. This research aims to find the effect of public ownership on the timeliness of financial reporting. Total samples are 39 of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in a period of 2018-2020 and analyzed by Statistical Package for the Social Sciences (SPSS). This research finds that public ownership has no effect on the timeliness of financial reporting. The value of public ownership is low so that the public is not able to affect company policy, especially in the quality of a financial statements. Keywords: timeliness, public ownership, financial statements.
Co-Authors I Kadek Bagiana Ida Ayu Rayhita Santhi Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Luh Nyoman Sherina Devi Ni Luh Putu Widhiastuti Ni Made Indah Mentari NI PUTU AYU MIRAH MARIATI Ni Putu Wulan Regina Utami Sagung Oka Pradnyawati Yura Karlinda Wiasa Putri