Timeliness is one of the indicators of relevant characteristics which means that the information in financial statements is ready to be used before it loses its meaning by users of financial statements, especially in making business decisions. The purpose of this research is to investigate the effects of eXtensible Business Reporting Language (XBRL), independent commissioner, managerial ownership, and operation complexity on timeliness of annual financial reporting. The population are energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The samples are 49 energy sector companies or 245 observation, was selected by purposive sampling method and using secondary data. The collected data in this research were analyzed using logistic regression. The findings provide evidence that XBRL, independent commissioner, management ownership, and operation complexity affects timeliness of financial reporting simultaneously, while only XBRL affects timeliness of financial reporting partially. It implies that the XBRL format improves the timeliness of financial reports. The timely provision of information by agents to principals can help principals to make business decisions.
Nilai perusahaan merupakan kondisi yang dicapai perusahaan yang tercermin dari market price perusahaan. Nilai perusahaan juga dapat dilihat dari bagaimana cara pandang investor terhadap perusahaan yang dilihat dari harga saham. Nilai perusahaan dapat menjadi tolak ukur bagaimana investor menilai perusahaan. Studi ini bertujuan untuk mengetahui pengaruh intangible asset dan kepemilikan asing terhadap nilai perusahaan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Sampel yang digunakan sebanyak 102 sampel dengan teknik pengambilan sampel purposive sampling. Penelitian ini dianalisis dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Intangible asset tidak memiliki pengaruh terhadap nilai perusahaan, sementara kepemilikan asing memiliki pengaruh positif terhadap nilai perusahaan.
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