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KOMPAK - Kompak :Jurnal Ilmiah Komputerisasi Akuntansi - Vol. 14 Issue. 2 (2021)

Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

Sartika Wulandari,



Abstract

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting







DOI :


Sitasi :

0

PISSN :

1979-116X

EISSN :

2621-6248

Date.Create Crossref:

30-Nov-2021

Date.Issue :

03-Nov-2021

Date.Publish :

03-Nov-2021

Date.PublishOnline :

03-Nov-2021



PDF File :

Resource :

Open

License :