Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Leverage terhadap Ketepatan Waktu Pelaporan Keuangan

Fortuna, Dwinanda Dewi; Khristiana, Yenni

doi:10.32639/jiak.v10i1.756

Cited by 3 publications

(6 citation statements)

References 3 publications

(9 reference statements)

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“…Apart from that, management as the party responsible for the company will try to do what is best for the company, namely by trying to submit interim financial reports promptly. The results of this research are researched by Valentina & Gayatri (2018); Carolina & L. Tobing (2019); Nurmiati (2016); Fortuna & Khristiana (2021) which shows that profitability does not affect the timeliness of submitting financial reports.…”

Section: Discussionmentioning

confidence: 76%

“…The higher the company's profitability, the more there is no reason for the company to delay submitting financial reports to the public. The research of Handayani et al (2021); Fortuna & Khristiana (2021); Kasin & Arfianti (2018) proves that profitability has a positive effect on the timeliness of submitting financial reports. The profits obtained by the company (profit) are good news for the company so that the company will not delay conveying information that contains good news.…”

Section: Hypothesis Developmentmentioning

confidence: 88%

“…Meanwhile, companies that have low leverage finance their investments more with their capital. In the research of Handayani et al (2021); Fortuna & Khristiana (2021) leverage influences the timeliness of submitting financial reports. Based on the explanation above, the following hypothesis can be formulated:…”

Section: Hypothesis Developmentmentioning

confidence: 99%

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Analysis of the Effect of Financial Distress, Profitability, and Leverage on Delays in Submitting Interim Financial Reports

Huda,

JokoPrasetyo

2023

Int. J. Res. Publ. Rev.

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This research aims to provide empirical evidence regarding the factors that influence the timeliness of submitting interim financial reports to companies listed on the Indonesia Stock Exchange. The population used in this research is companies that received sanctions in the form of written warnings in the second quarter of 2022 by the Indonesian Stock Exchange. The approach used is a qualitative approach with logistic regression analysis as a data analysis method because this method is suitable for research that has a dependent variable that is measured by a dummy variable. Determining the research sample used the purposive sampling method which resulted in a sample of 162 companies. This research provides evidence that financial distress has a negative and significant influence on the timeliness of submitting interim financial reports, while profitability and leverage do not affect the company's timeliness in submitting its interim financial reports.

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Section: Discussionmentioning

confidence: 76%

Section: Hypothesis Developmentmentioning

confidence: 88%

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Analysis of the Effect of Financial Distress, Profitability, and Leverage on Delays in Submitting Interim Financial Reports

Huda,

JokoPrasetyo

2023

Int. J. Res. Publ. Rev.

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“…Hasil penelitian ini sejalan dengan hasil penelitian (Nurmiati, 2016), (Fortuna & Khristiana, 2021), yang menyatakan bahwa profitabilitas perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.…”

Section: Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan ...unclassified

Faktor – Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Septiani

Arfianti

2022

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Timeliness of the submission of financial statements is the most important thing because the information contained in it is needed by the parties, especially investors. Timeliness of the submission of financial statements is necessary so as not to lose its relevance. Loss of relevance can make information less useful for decision making. However, in reality there are still public companies that are late in submitting their financial reports, one of which is the property and real estate sector. The purpose of this study was to analyze the effect of profitability, leverage, firm size and audit committee meeting frequencies on the timeliness of submitting financial statements. Financial Services Authority (OJK) Regulation No. 29 /POJK.04/2016 Article 7 states that the submission of the annual financial report to OJK is no later than the end of the fourth month (120 days) after the date of the annual financial report, and if it exceeds 120 days, it will be subject to sanctions, fines by PT Bursa Efe Indonesia. The object of research used is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2020. The results of the research using Wald's test show that the independent variables are profitability, solvency size of the company, and the number of audit committee meetings with a value of sig. one tail each of 0.095, 0.028, 0.021, 0.311 so that the first and fourth hypotheses are rejected. While the second and third variables show test results of 0.028 and 0.021 so that the second and third hypotheses are accepted. The conclusion of this study shows that solvency has a negative effect and firm size has a positive effect on the timeliness of submitting financial statements. Meanwhile, profitability and audit committee meetings have no effect on the timeliness of submitting financial reports.

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“…Pada penelitian (Fortuna & Khristiana, 2021) menggunakan variabel profitabilitas, ukuran perusahaan, likuiditas dan laverage dengan sektor manufaktur industri barang konsumsi, hasil penelitian ini menjelaskan bahwa ukuran perusahaan berpengaruh positif tetapi tidak signifikan terhadap ketepatan waktu pelaporan keuangan. Namun hal berbeda yang ditemukan oleh (Azhari & Nuryatno, 2019), (Afriyeni & Marlius, 2019) dan (Maulana & Suwarno, 2022) dimana pada hasil penelitian mereka menunjukan bahwa ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap ketepatan pelaporan keuangan perusahaan.…”

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Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Ketepatan Pelaporan Keuangan Perusahaan Manufaktur Periode 2020-2022

Paputungan,

Asakdiyah,

Sutanto

2023

covalue

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Penelitian ini membahas dampak variabel profitabilitas, ukuran perusahaan, dan likuiditas terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2020-2022. Dengan menggunakan metode kuantitatif dan regresi logistik, penelitian melibatkan 21 perusahaan dari total 69 perusahaan dalam populasi. Hasil menunjukkan bahwa Return on Asset tidak signifikan memengaruhi ketepatan waktu pelaporan, sementara ukuran perusahaan dan likuiditas menunjukkan pengaruh positif meskipun tidak signifikan. Secara simultan, ketiga variabel tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Penelitian ini memberikan wawasan terhadap faktor-faktor yang memengaruhi ketepatan waktu pelaporan keuangan di sektor makanan dan minuman, kontribusi penting untuk meningkatkan praktik pelaporan dan transparansi di pasar modal.

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Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Leverage terhadap Ketepatan Waktu Pelaporan Keuangan

Cited by 3 publications

References 3 publications

Analysis of the Effect of Financial Distress, Profitability, and Leverage on Delays in Submitting Interim Financial Reports

Analysis of the Effect of Financial Distress, Profitability, and Leverage on Delays in Submitting Interim Financial Reports

Faktor – Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Ketepatan Pelaporan Keuangan Perusahaan Manufaktur Periode 2020-2022

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