Analysis of Factors Affecting Timeliness Publication of Financial Statements: Empirical Study on Manufacturing Companies in Indonesia Stock Exchange

Lusi Elviani Rangkuti, Jalilah Ilmiha

2018

Abstract

This study aims to find empirical evidence about the factors that influence the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange. The factors tested in this study are debt to equity ratio, profitability, company size, auditor quality, and auditor turnover. Samples from this study used 43 manufacturing companies x 3 years of research. = 129 financial report data. which is consistently listed on the Indonesia Stock Exchange in the 2014-2016 period taken using the purposive sampling method. These factors are then tested using logistic regression at a 5 percent significance level. The results identified that Debt to Equity Ratio (DER), profitability (ROA), firm size (SIZE), auditor quality (KAP), and auditor turnover (AUDCH). has no effect on the timeliness of financial reporting of manufacturing companies listed

Paper Citation

in Harvard Style

Rangkuti L. and Ilmiha J. (2018). Analysis of Factors Affecting Timeliness Publication of Financial Statements: Empirical Study on Manufacturing Companies in Indonesia Stock Exchange.In Proceedings of the 7th International Conference on Multidisciplinary Research - Volume 1: ICMR, ISBN 978-989-758-437-4, pages 433-437. DOI: 10.5220/0008886404330437

in Bibtex Style

@conference{icmr18,
author={Lusi Elviani Rangkuti and Jalilah Ilmiha},
title={Analysis of Factors Affecting Timeliness Publication of Financial Statements: Empirical Study on Manufacturing Companies in Indonesia Stock Exchange},
booktitle={Proceedings of the 7th International Conference on Multidisciplinary Research - Volume 1: ICMR,},
year={2018},
pages={433-437},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008886404330437},
isbn={978-989-758-437-4},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 7th International Conference on Multidisciplinary Research - Volume 1: ICMR,
TI - Analysis of Factors Affecting Timeliness Publication of Financial Statements: Empirical Study on Manufacturing Companies in Indonesia Stock Exchange
SN - 978-989-758-437-4
AU - Rangkuti L.
AU - Ilmiha J.
PY - 2018
SP - 433
EP - 437
DO - 10.5220/0008886404330437