Jurnal EK dan BI
Vol 4 No 2 (2021)

PENGARUH REPUTASI KAP, UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2020

Ita Mustika (Universitas Ibnu sina)
Ferdila Ferdila (Universitas Ibnu Sina)



Article Info

Publish Date
27 Dec 2021

Abstract

This study aims to determine the effect of KAP reputation, company size, leverage, profitability and company age on the timeliness of financial reporting on property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. Several previous studies on the timeliness of financial reporting showed different results. Therefore, other research needs to be done to retest the theory about the timeliness of financial reporting. The population of this study were 31 property and real estate companies. The sampling method used was purposive sampling method, so that 16 sample companies were obtained for 3 years of observation (2018 - 2020). The data analysis technique used is descriptive statistical analysis and logistic regression analysis. The process of data analysis carried out first is descriptive analysis, logistic regression analysis and then hypothesis testing. The results of this study partially show that KAP reputation and firm size have a significant effect on the timeliness of financial reporting. while leverage, profitability and company age have no effect on the timeliness of financial reporting. The results of this study simultaneously show that KAP reputation, company size, leverage, profitability and company age have a significant effect on the timeliness of financial reporting.

Copyrights © 2021






Journal Info

Abbrev

EKBI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal EK&BI merupakan jurnal yang dimaksudkan sebagai media terbitan kajian ilmiah hasil penelitian, pemikiran dan kajian analisis-kritis mengenai isu Ilmu - ilmu ekonomi dan bisnis dan lain-lain yang terkait. Artikel ilmiah dimaksud berupa kajian teori (theoritical review) dan kajian empiris dari ...