This study aims to analyse the effect of firm size, profitability, solvability, auditor?s reputation and audit committee on the timeliness of financial reporting of manufacturing companies on the Indonesian Stock Exchange. This type of research is quantitative research using secondary data collection techniques in the form of financial statements of companies listed on the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia stock exchange. With the criteria that the company has submitted financial statements in 2015 until 2017. Data is processed using multiple regression analysis. The results of the multiple regression analysis used show that company size, profitability and solvency have a significant effect, but the reputation of the auditor and audit committee is not significant to the timeliness of financial reporting.
Published by | Asosiasi Dosen Akuntansi Indonesia |
Journal Name | International Journal of Public Budgeting, Accounting and Finance |
Contact Phone | - |
Contact Name | - |
Contact Email | - |
Location | Kota medan, Sumatera utara INDONESIA |
Website | ijpbaf| http://ijpbaf.org/index.php/ijpbaf| |
ISSN | ISSN : -, EISSN : 26556693, DOI : -, |
Core Subject | Economy, |
Meta Subject | Economics, Econometrics & Finance, |
Meta Desc | The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics |
Penulis | Pane, Dedy Hernanda |
Publisher Article | Asosiasi Dosen Akuntansi Indonesia |
Subtitle Article | International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance |
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DOI Number | Full PDF (299.795 KB) |
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