The Determinant Analysis of the Length of Time for Submission of Financial Statements on Manufacturing Companies in Indonesia 2016–2020 Period

Arum Ardianingsih () and Payamta Payamta
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Arum Ardianingsih: Universitas Pekalongan, Faculty of Economics and Business
Payamta Payamta: Universitas Sebelas Maret, Faculty of Economics and Business

A chapter in Proceedings of the International Colloquium on Business and Economics (ICBE 2022), 2022, pp 45-54 from Springer

Abstract: Abstract Companies that go public have an obligation to publish audited financial statements. Financial statements contain information as a positive or negative signal for stakeholders for economic decisions. The company must pay attention to the length of time for submitting the company’s financial statements. This study examines the effect of tax avoidance, managerial ownership, institutional ownership and audit quality on the length of time for submitting financial statements. The analysis technique uses classical assumption test and multiple linear regression. The results of the study show that managerial ownership has a significant positive effect on the length of time for submitting financial statements. Audit quality has a significant negative effect on the length of time for submitting financial statements. Meanwhile, tax avoidance and institutional ownership do not have a significant negative effect on the length of time for submitting financial statements.

Keywords: audited financial statements; audit results; tax (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-066-4_6

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DOI: 10.2991/978-94-6463-066-4_6

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