Journal of Law and Social Politics
Vol. 2 No. 1 (2024): Journal of Law and Social Politic

Analysis of the Influence of Profitability and Ownership Structure on the Timeliness of Financial Reporting in Healthcare Companies Listed on the Indonesian Stock Exchange

Mediaty, Mediaty (Unknown)
Anto, Fitri Anto (Unknown)
Hamid Habbe, Abdul (Unknown)

Article Info

Publish Date
30 Jan 2024

Abstract

The purpose of this study was to evaluate the impact of profitability and ownership structure on the timeliness of financial reporting of Healthcare companies listed on the Indonesia Stock Exchange. The study used the purposive sampling method to sample 20 Healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. Furthermore, profitability variables and ownership structure were tested using logistic regression at a 5% significance level. Findings from the research hypothesis suggest that profitability has a significant influence on the timeliness of reporting, while ownership structure has no significant influence on the timeliness of corporate financial reporting.

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Journal Info
Journal of Law and Social Politics
Website

Abbrev

jlsp

Publisher

Politeknik Siber Cerdika Internasional

Subject

Humanities Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Description

The Journal Of Law and Social Politic provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be examined empirically. The Journal Of Law and Social Politic will publish scientific articles in the fields of education, including ...