Pengaruh Dewan Komisaris, Komite Audit, Profitabilitas, Likuiditas dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Nisriinaa, Diinaa
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-06-27 08:10:47
Abstract :
Timeliness of financial reporting is important especially for the stakeholders because the report is used as a consideration in decision making. The sooner the financial statements are delivered the better the company's reputation. This study aims to examine the effect of of the board of commissioners, audit committee, profitability, liquidity and leverage on timeliness submission of reports finance. The sample used in this research is consumer cyclicals companies listed on the IDX in 2019-2022. The number of samples used was 135 companies with an observation period of 4 years. Analytical the technique used is logistic regression analysis. The results of data analysis show that profitability influences the timeliness of submitting financial reports. The board of commissioners, audit committee, liquidity and leverage have no influence on the timeliness of submitting financial reports.
Timeliness of financial reporting is important especially for the stakeholders because the report is used as a consideration in decision making. The sooner the financial statements are delivered the better the company's reputation. This study aims to examine the effect of of the board of commissioners, audit committee, profitability, liquidity and leverage on timeliness submission of reports finance. The sample used in this research is consumer cyclicals companies listed on the IDX in 2019-2022. The number of samples used was 135 companies with an observation period of 4 years. Analytical the technique used is logistic regression analysis. The results of data analysis show that profitability influences the timeliness of submitting financial reports. The board of commissioners, audit committee, liquidity and leverage have no influence on the timeliness of submitting financial reports.
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