The Influence of Return on Assets, Company Size, and Debt to Equity Ratio on the Timeliness of Financial Reporting of Banking Companies Listed on the Indonesian Stock Exchange
DOI:
https://doi.org/10.58191/jomel.v5i1.391Keywords:
Return on Asset, Company Size, Debt to Equity Ratio, Timeliness of Financial Reporting.Abstract
This research is a quantitative research, using secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study was 45 companies listed on the Indonesia Stock Exchange in 2021-2023. There were 20 companies that met the criteria to be sampled in this company. The analysis technique used in this study was multiple linear regression. The results showed that the Return on Asset and Debt to Equity Ratio variables had a significant effect on the Timeliness of Financial Reporting. Meanwhile, the Company Size variable did not have a significant effect on the timeliness of financial reporting.References
Al-Tahat, S. 2015. Timeliness of Oudited Financial Reports of Jordanian . IPASJ International Journal Of Management (IIJM), Volume 3, Issue 2. ISSN
-645X.
Chandrain, G. 2021 . Metode Riset Akuntansi Pendekatan Kuantitatif. Jakarta: Salemba Empat.
Dwi Prastowo. 2015. Analisis Laporan Keuangan: Konsep dan Aplikasi.
Yogyakarta: UPP STIEM YKPN.
Fahmi, I. 2016. Pengantar Manajemen Keuangan. Bandung: CV Alfabeta
Hery. 2021 . Teori Akuntansi: Pendekatan Konsep dan Analisis. GramediaWidiasarana Indonesia
Ikatan Akuntansi Indonesia. 2022 . Standar Akuntansi Keuangan Revisi 2022 .
Indra Pahala, J. S. 2016. Analisa Faktor-Faktor Yang Berpengaruh Terhadap
Ketepatan Waktu Pelaporan Keuangan.
Kasmir, 2016. Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada
KBBI. 2011. Kamus Besar Bahasa Indonesia (KBBI)
Mulyadi. 2014. Auditing. Jakarta: Salemba Empat.
Juli – Desember 2020: 333 – 353.
Sujarweni, Wiratna. 2023 . Analisis Laporan Keuangan. Yogyakarta: Pustaka Baru Press
Supriyono. 2022 . Akuntansi Keperilakuan. Yogyakarta: UGM Press.
Website www.idx.co.d
