Study of the Timeliness of Annual Financial Reporting for Public Companies on the Indonesia Stock Exchange during the Covid-19 Pandemic
. Wahjono, Alex Candra Iswanto, Batista Sufa Kefi, . Subchan
Asian Journal of Economics, Business and Accounting · pp. 31–38 · Published 18 Jan 2023
10.9734/ajeba/2023/v23i3923Abstract
Aims: Study this regarding the timeliness, aim test influence company size, leverage, profitability and internal control system (ICS) on timeliness in companies listed on the Indonesia Stock Exchange (IDX). Study Design: Correlational. Place and Duration of Study: The Indonesia Stock Exchange in 2020. Methodology: Population study this is whole companies listed on the Indonesia Stock Exchange in 2020. Sample 84 is determined based on the formula Slovin, with a simple random sampling technique. The analytical method used multiple linear regression with SPSS 24 program. Results: Profitability and ICS significantly negatively affect timeliness reporting finance, while leverage has a positive impact; as for the size company, no influence on timeliness reporting finance. Conclusion: Research results support signalling theory, providing empirical proof that timeliness will also be the more appropriate time for companies with high profitability and ICS.
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