Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN: DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING

Duhan Nadra (Universitas Riau)
Zirman Zirman (Universitas Riau)
Supriono Supriono (Universitas Riau)

Article Info

Publish Date
18 Mar 2023

Abstract

The aim of this research is to examine and assess the connection between timely financial reporting and profitability, size of company, leverage, audit opinion, and outsider ownership. Companies in the mining sector that were traded on the Indonesia Stock Exchange between 2017-2019 make up the study's sample. 42 data from three years of observation were included in the research sample, which was selected intentionally. Utilizing logistic models, regression analysis is performed. The results of the research indicate that the timing of financial reporting is affected by profitability, business size, and audit opinions. However, leverage has no effect on how quickly financial reports are made.

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...