DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN

Nur Laily  Rahmawati; Diana Dwi  Astuti; Nurshadrina Kartika  Sari

doi:10.31967/riemba.v1i1.920

Nur Laily Rahmawati Institut Teknologi dan Sains Mandala
Diana Dwi Astuti Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/riemba.v1i1.920

Keywords: Timeliness of Financial Reporting, Managerial Ownership, Leverage, Activity Ratio, KAP Reputation, Audit Report Lag

Abstract

This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of non-primary consumer goods sector companies listed on the Indonesian Stock Exchange. The factors examined in this study are managerial ownership, leverage, activity ratio, KAP reputation, and audit report lag. The sample in this study used 49 non-primary consumer goods companies that were consistently listed on the IDX for the period 2017 to 2022 which were taken with criteria using purposive sampling. The data analysis method used in this research is logistic regression. The results showed that simultaneously managerial ownership, leverage, activity ratio, KAP reputation, and audit report lag had a significant effect on the timeliness of financial reporting. Partially, the activity ratio has a significant effect on the timeliness of financial reporting, while managerial ownership, leverage, KAP reputation, and audit report lag partially have no significant effect on the timeliness of financial reporting.