Elements that Influence THE Timeliness of Commercial Financial Publications (Study on Cement and Infrastructure Service Providers Recorded on the IDX for 2019–2021)

Ana MAria Bernadin Usin, Diana Zuhroh, Suprapti Suprapti

Abstract


In the world of capital markets one of the significance factors timeliness of financial publications. The reason is the information contains matters related to the financial performance of an entity, which is used for making decisions by users. The financial statements are published on time and will show better in terms of quality and timing of decision-making. This inquiry intent to scrutinize some elements that influence the reliability of financial publications of cement and infrastructure service companies recorded on the IDX during 2019-2021. The factors tested in this delving are leverage ratio (DER), profitability (ROA), firm size, and age. The feature used in this inquest is secondary data amongst specimen appointments exerting a purposive sampling manner. The number of selected data in this analysis is 75 data. Logistic regression analysis is the analytical tool in this study with a consequence plane of 5%. The outcome appears that leverage ratio (DER), profitability (ROA), company size, and age have no impact on the timeliness of the firm's financial publication of cement companies and infrastructure services recorded on the IDX.

Keywords: timeliness; leverage ratio (DER); profitability (ROA); size and age

 


Full Text:

135-142

References


Almalia, L. S. (2006).”Faktor-Faktor yang Mempengaruhi Penyelesaian Penyajian Laporan Keuangan yang Terdaftar di BEI.”Jakarta: Universitas Trisakti .

Bairizki, A. (2020).”Manajamen Sumber Daya Manusia.”Surabaya: Pustaka Aksara.

BAPEPAM. (2007). Keputusan Bapepam No: KEP-40/BL/2007.

BAPEPAM. (2012). Keputusan Bapepam No: 431/BL/2012.

Darya, I. G. (2019).“Akuntansi Manajemen.”Ponorogo: Uwais Inspirasi Indonesia.

Dewi, S. P., & Jusia. (2013).”Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Real Estate dan Property yang Terdaftar di BEI.”Jurnal Akuntansi, Volume XVII No. 03 368 - 384.

Hidayat, W.W.(2018).”Dasar-Dasar Analisa Laporan Keuangan.”Sidoharjo: Uwais Inspirasi Indonesia.

Hilmi, U., & S., A. (2008).”Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar di BEJ).”Pontianak: Siposium Nasional Akuntansi XI Pontianak.”

Hutahaean, J. (2014).”Konsep Sistem Informasi.”Yogyakarta: Deepublish.

IAI. (2020). PSAK.

Ikhsan, A., & Suprasto, H. B. (2008).”Teori Akuntansi dan Riset Multiparadigma.”Jakarta: Grasindo.

Imaniar, F. Q. (2018).”Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan.” Jurnal Ilmu dan Riset Akuntansi, Vol. 5 No.6 Th 2018.

Muchtar, E. H. (2021).“Corporate Governance : Konsep dan Implementasinya pada Emiten Saham Syariah.”Indramayu: CV. Adanu Abimata.

Pande, N., & Mertha, M. (2016).”Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan pada Keterlambatan Penyampaian Laporan Keuangan Perusahaan yang Terdaftar di BEI.”e-Jurnal Akuntansi Universitas Udayana, 17(3), 1727–1751 Th 2016.

OJK (2016).”Peraturan Otoritas Jasa Keuangan No: 29/POJK.04/2016.”

Putri, A. I., & Suryono, B. (2015).”Berbagai Faktor yangMempengaruhi Ketepatan Waktu Pelaporan Keuangan.”Jurnal Ilmu dan Riset Akuntansi, Vol. 4 No. 7 Th 2015.

Scoot, W. R. (2012).“Financial Accounting Theory (6th Edition).”Canada: Prentice Hall Canada Inc.

Sulistyanto, H. S. (2005). Manajemen Laba. Jakarta: PT Gramedia Widiasarana Indonesia.

Surya, I., & Yustiavandana, I. (2008).“Penerapan Good Corporate Governance: Mengesampingkan Hak-Hak Istimewa Demi Kelangsungan Usaha. Jakarta: Kencana Prenada Media Group.”




DOI: https://doi.org/10.26905/icgss.v7i1.9268

Refbacks

  • There are currently no refbacks.