Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Perbankan Yang Terdaftar Di Bei
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Hadiyanto, Lis Laena
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:56:18
Abstract :
Financial reporting is a tool for companies to communicate a variety of economic information and measurement of its resources and its performance to various parties who have an interest in such information. Timeliness of reporting financial information is needed by users of financial statement information for the timeliness of financial reporting is an essential element which is indispensable in making investment and credit decisions. The sooner the financial reporting, the more beneficial the containing informations for users to achieve a better decision making in quality and time. This research examines return on asset (ROA), cash ratio (CR), company size and company age to the timeliness of financial reporting. Research samples are 26 banking companies listed on the Indonesian Stock Exchange in the period of 2007-2010. The samples are 104 companies is obtained from data panel. The result of partially tested double regression shows that all independent variables, that is ROA, CR, company size, and company age, have a positive and significant influence to financial reporting timeliness. 2 Adjusted value of R is 31.1%.
Financial reporting is a tool for companies to communicate a variety of economic information and measurement of its resources and its performance to various parties who have an interest in such information. Timeliness of reporting financial information is needed by users of financial statement information for the timeliness of financial reporting is an essential element which is indispensable in making investment and credit decisions. The sooner the financial reporting, the more beneficial the containing informations for users to achieve a better decision making in quality and time. This research examines return on asset (ROA), cash ratio (CR), company size and company age to the timeliness of financial reporting. Research samples are 26 banking companies listed on the Indonesian Stock Exchange in the period of 2007-2010. The samples are 104 companies is obtained from data panel. The result of partially tested double regression shows that all independent variables, that is ROA, CR, company size, and company age, have a positive and significant influence to financial reporting timeliness. 2 Adjusted value of R is 31.1%.
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