Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

ANALISIS PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN

Rahmad Hidayat (Universitas Wijaya Kusuma Surabaya)
Khoirul Abidin (Universitas Wijaya Kusuma Surabaya)

Article Info

Publish Date
30 Dec 2021

Abstract

The research aims to analyze the influence of financial performance, company size and managerial ownership structure on the timeliness of financial statement submission. The population of this study of mining companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is done with quantitative methods. The data collection method used in the study used a puposive sampling method with a sample of 10 companies over a 5-year observation period in a row, resulting in 50 samples. The analysis technique used for this test is logistic regression with the help of SPSS 25 software. Profitability, the size of the company affects the accuracy of the delivery of the company's financial statements while leverage, liquidity, ownership structure have no effect

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
476.422 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Website

Abbrev

home

Publisher

Gapenas Publisher

Subject

Economics, Econometrics & Finance

Description

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy ...