Timeliness of Financial Reporting Factors in Indonesian Manufacturing Companies (A Case Study of the Period 2017–2021)

Kusuma Wijayanto (), Imam Ghozali and Zulaikha
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Kusuma Wijayanto: Diponegoro University, Doctoral Program Economics, Faculty of Economics and Business
Imam Ghozali: Diponegoro University, Doctoral Program Economics, Faculty of Economics and Business
Zulaikha: Diponegoro University, Doctoral Program Economics, Faculty of Economics and Business

A chapter in Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2), 2024, pp 1088-1097 from Springer

Abstract: Abstract This research examines the factors influencing the timeliness of financial reporting in Indonesian companies. The research uses a sample of manufacturing companies in Indonesia during the observation years of 2017–2021. The sample used to process the data consists of 166 observations. The analytical tool used is SPSS 25 with a multiple regression model. This research indicates that profitability and company size are independent of the timeliness of financial reporting. However, leverage and managerial ownership significantly adversely affect the timeliness of financial reporting.

Keywords: Profitability; Leverage; Company Size; Managerial Ownership; Timeliness of Financial Reporting (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-204-0_89

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DOI: 10.2991/978-94-6463-204-0_89

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