Title:
Factors Affecting Timeliness of Financial Reporting: Evidence on Indonesian IDX30 Companies

Authors:
Afifah Aprilia, Dr. Djuminah, M.Si., Ak., Indonesia

Abstract:

The purpose of this study is to analyze the factors that influence the timeliness of financial reporting. Timeliness is information contained in financial statements available to users of financial statements as a basis for decision making before the information loses its capacity. This study was conducted on IDX30 companies listed on the IDX in 2021-2023. Sampling in this study used a purposive sampling technique. The number of samples selected was 64. The dependent variable in this study is timeliness of financial reporting. The independent variables are company size, profitability, and institutional ownership. Logistic regression analysis is used to test the relationship between the independent variables and the dependent variables. The results of the logistic regression analysis show that the company size and profitability have a significant effect on timeliness with a positive coefficient direction. Meanwhile, the institutional ownership variable does not have a significant effect on the timeliness of financial reporting.

DOI: https://doi.org/10.51505/IJEBMR.2024.8921