Analisis Pengaruh Leverage, Ukuran Perusahaan Dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan

Janrosl, Viola Syukrina E

doi:10.22216/jbe.v3i2.3464

Cited by 11 publications

(16 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The results of his research with the timeliness of the submission of financial statements are shown by the size of the company whose end date the financial year is statistically significant. Meanwhile, Owusu & Ansah (2000) , , E Janrosl (2018) in their research also show that time lag in financial reporting has an effect on company size. There is a difference with research conducted by Aprianti (2017) , Jayanti (2018) concluded that timeliness is not influenced by company size but timeliness affects profitability, this is the same as research conducted by Mareta (2015) which concluded that the timeliness of financial reporting is affected.…”

Section: Introductionmentioning

confidence: 90%

Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness

2021

View full text Add to dashboard Cite

This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.

show abstract

Section: Introductionmentioning

confidence: 90%

Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness

2021

View full text Add to dashboard Cite

show abstract

“…Ukuran perusahaan bisa dinilai menggunakan berbagai cara, termasuk total aset, total penjualan, kapitalisasi pasar, jumlah karyawan, dan lain-lain, untuk memperhitungkan ukuran perusahaan. Perusahaan dengan total aset yang banyak dianggap besar dari perspektif aset (Janrosl, 2018). Informasi yang besar di dalam suatu perusahaan dapat diperlihatkan dari ukuran suatu perusahaan, selain itu ukuran perusahaan juga menggambarkan bagaimana kepekaan suatu manajemen terkait dengan penting tidaknya suatu informasi yang memiliki manfaat untuk pihak internal maupun eksternal perusahaan (Herninta, 2020).…”

Section: Ukuran Perusahaanunclassified

“…Ukuran perusahaan adalah nilai yang berharga untuk melihat ukuran suatu perusahaan yang dapat diperkirakan dengan berbagai cara yaitu dengan melihat total aset, total penjualan, kapitalisasi pasar, jumlah tenaga kerja, dan lain-lain (Janrosl, 2018). Seiring dengan adanya teori sinyal, karena perusahaan yang mempunyai ukuran besar dapat menjadi sorotan publik, maka dengan adanya hal tersebut perusahaan akan semaksimal mungkin menjaga reputasi di depan publik.…”

Section: Pengembangan Hipotesis Pengaruh Ukuran Perusahaan Terhadap K...unclassified

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19

2023

View full text Add to dashboard Cite

The purpose of this research is to be able to analyze various factors that are thought to have an influence on the timeliness of submitting financial statements of companies listed on the Indonesia Stock Exchange during the Covid-19 period. The method used in this research is the quantitative method. Data analysis in this study was assisted using the SPSS 23 application. The sample used in this study was selected through purposive sampling technique using certain criteria. After conducting the sample selection process, 252 data were obtained from 83 companies in the non-primary consumer goods sector. The research data consists of the period 2019-2021. The data analysis technique used is descriptive statistics with logistic regression. The study results show that the size of the company affects the timing of submitting financial statements. Meanwhile, institutional ownership, profitability, and liquidity have no effect on the timeliness of submitting financial statements.

show abstract

“…Perusahaan dengan tingkat likuiditas yang tinggi, berarti perusahaan tersebut dapat memenuhi kewajiban jangka pendek yang dimilikinya dengan baik dan memberikan kabar/sinyal baik (good news) bagi pihak internal (manajemen perusahaan) maupun pihak eksternal (kreditor ataupun stakeholder lainnya), juga dapat mempengaruhi perusahaan untuk menyampaikan laporan keuangannya dengan tepat waktu karena akan membuat reaksi pasar menjadi positif terhadap perusahaan (W. Utami & Nugroho, 2018). Lebih lanjut, penelitian yang dilakukan oleh Handayani et al (2021) dan Janrosl (2018) menyatakan bahwa ukuran perusahaan (firm size) merupakan salah satu variabel yang banyak digunakan untuk menjelaskan mengenai variasi pengungkapan dalam laporan tahunan perusahaan. Oleh karena itu, ukuran perusahaan dalam penelitian ini diproksikan dengan total aset.…”

Section: Pendahuluanunclassified

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

Putri,

Nugroho

2023

arbitrase

View full text Add to dashboard Cite

This study examines the factors that potentially affect the timeliness of financial reporting. These factors include profitability, leverage, liquidity, and company size. The population in this study are cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Quantitative research is used as a research design, and purposive sampling is used as a sampling method in this study. The total sample in this study was 60 companies from 122 companies that met the criteria, so 300 observation data were obtained. The data used is secondary data, and the data analysis technique to test the hypothesis in this study is the logistic regression analysis method. Based on the results of the study shows that simultaneously, profitability, leverage, liquidity, and company size affect the timeliness of financial reporting. Partially, profitability and leverage positively and significantly affect the timeliness of financial reporting. While liquidity and company size partially have an insignificant effect on the timeliness of financial reporting. The implication of this research is to provide information and add to the scientific repertoire for practitioners and academics related to the timeliness of financial reporting. The novelty of this research is related to the potential factors on the timeliness of financial reporting from cyclical consumer companies listed on the IDX in the 2017-2021 period

show abstract

Analisis Pengaruh Leverage, Ukuran Perusahaan Dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan

Cited by 11 publications

References 0 publications

Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness

Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19

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

Contact Info

Product

Resources

About