Jurnal Scientia
Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)

CLASSIFICATION ANALYSIS OF TIMELINESS OF ANNUAL REPORTS USING BINARY LOGISTIC REGRESSION AND RANDOM FOREST

Erna Hayati (Universitas Islam Lamongan)



Article Info

Publish Date
28 Jul 2023

Abstract

The timeliness of the company in publishing the annual report is one of the indicators that investors consider in assessing the company. Much important information contained in the company's financial statements is needed by investors as a basis for making investment decisions. Therefore, predictions about whether or not a company's financial reporting is timely is an important topic to help investors or other parties who need information in financial reports. In this study, the binary logistic regression method and the random forest algorithm are used as a means of classifying companies going public on the Indonesia Stock Exchange (IDX) based on timeliness in submitting their annual financial reports. The results showed that the random forest method is superior to binary logistic regression in classifying companies according to timeliness in reporting annual reports on the IDX.

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Journal Info

Abbrev

pendidikan

Publisher

Subject

Education Mathematics

Description

Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, ...