Analisis Faktor Internal Non Keuangan Dan Keuangan Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Sektor Consumer Non Cyclical Di Bursa Efek Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Salombe, Narita
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-05-30 03:09:23
Abstract :
Financial reports are important information for users in making decisions so that the timeliness of financial reports is one of the important things. This research aims to determine the influence of independent commissioners, audit committees, profitability, solvency and company size on the timeliness of submitting financial reports for non-cyclical consumer sector companies listed on the Indonesian Stock Exchange. Variables consisting of independent commissioners, audit committees, profitability, solvency and company size are the factors studied in this research using the purposive sampling method. This research uses 348 samples during the 2019-2022 period. The data collection method used is the logistic regression analysis technique. The results of data analysis show that profitability, solvency and company size influence the timeliness of submitting financial reports. Independent commissioners and audit committees have no influence on the timeliness of submitting financial reports.
Financial reports are important information for users in making decisions so that the timeliness of financial reports is one of the important things. This research aims to determine the influence of independent commissioners, audit committees, profitability, solvency and company size on the timeliness of submitting financial reports for non-cyclical consumer sector companies listed on the Indonesian Stock Exchange. Variables consisting of independent commissioners, audit committees, profitability, solvency and company size are the factors studied in this research using the purposive sampling method. This research uses 348 samples during the 2019-2022 period. The data collection method used is the logistic regression analysis technique. The results of data analysis show that profitability, solvency and company size influence the timeliness of submitting financial reports. Independent commissioners and audit committees have no influence on the timeliness of submitting financial reports.
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