The Effect of Managerial Ability on Financial Reporting Timeliness: Egypt Evidence

Eissa, Aref M.; Hashad, Tarek M.

doi:10.32602/jafas.2021.020

Cited by 3 publications

(4 citation statements)

References 33 publications

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“…Permasalahan waktu pelaporan audit tidak hanya terjadi di Indonesia. Penelitian yang dilakukan oleh Ebaid (2022) yang melakukan penelitian di Saudi Arabia , Penelitian yang dilakukan oleh Escaloni & Mareque (2021) di Spanish , Penelitian yang dilakukan Eissa & Hashad (2021) di Egypt, Penelitian Srbinoska & Srbinoski (2021) di Macedonian. Hal ini menunjukkan bahwa fenomena waktu pelaporan audit dan keterlambatannya ada di negara lain selain Indonesia sehingga menarik untuk melakukan penelitian atas masalah ini.…”

Section: Pendahuluanunclassified

“…Sinyal yang buruk akan membuat orang menjadi raguragu atau bahkan takut untuk bertransaksi dengan perusahaan. Beberapa Penelitian terdahulu belum menunjukkan hasil yang konsisten seperti penelitian Ebaid (2022), Eissa & Hashad (2021), (Pangestu & Pangestu, 2022) Berdasarkan hasil pengujian, dapat dilihat dari nilai signifikansinya bahwa nilai sig tersebut dibawah 0,05 (0,000 < 0,05), yang mengartikan bahwa model regresi variabel independen yang digunakan secara keseluruhan layak dan dapat digunakan untuk mengukur variabel dependennya. nilai dari adjusted r square menunjukan nilai 0,385, yang memiliki pengertian bahwa model regresi yang digunakan pada penelitian ini bahwa variabel independen dapat menerangkan variasi variabel dependennya sebesar 38,5 % sedangkan sisa dari nilai tersebut sebesar 61,5 % dijelaskan diluar dari model regresi pada penelitian ini.…”

Section: Studi Literaturunclassified

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Pengaruh Debt to Asset , Return on Asset , Ukuran Komite Audit, Ukuran Kap Dan Ukuran Perusahaan Terhadap Waktu Pelaporan Audit Pertambangan 2019 - 2021

Tjahyadi,

Pangestu

2023

Owner

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This study aims to examine the effect of Debt To Assets, Return On Assets, Audit Committee Size, KAP Size, and Company Size on Audit Reporting Time. The type of research used in this research is quantitative research. Determination of the sample used in this study using a purposive sampling method based on certain criteria. The samples taken as the object of this study totaled 19 mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period of three (3) years, namely 2019-2021. The data analysis method used in this study uses a multiple linear regression analysis model using the SPSS 24 application. The results of this study indicate that the variables Return On Assets, Audit Committee Size, KAP Size have a significant effect on Audit Reporting Time. Meanwhile, the Debt To Asset and Company Size variables have no significant effect on Audit Reporting Time. Based on the research that has been done, the advice that can be given to future researchers is to expand the factors that influence reporting time such as using Cashflow or changing the type of research to qualitative by interviewing auditors or company management.

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Section: Pendahuluanunclassified

Section: Studi Literaturunclassified

Pengaruh Debt to Asset , Return on Asset , Ukuran Komite Audit, Ukuran Kap Dan Ukuran Perusahaan Terhadap Waktu Pelaporan Audit Pertambangan 2019 - 2021

Tjahyadi,

Pangestu

2023

Owner

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“…It represents, in light of the theory based on resources, an important resource for strengthening its competitive advantage. Furthermore, the fact is that managers who have a high managerial ability have the knowledge and experience that enables them to achieve investment efficiency, and then achieve higher growth rates than their peers (Eissa & Hashad, 2021). • Technological capabilities play a vital role in motivating the organization to develop and achieve a competitive advantage.…”

Section: Dimensions Of the Company Strategic Capabilitiesmentioning

confidence: 99%

effect of organizational immunity in enhancing the strategic capabilities of the company: an applied study on the Iraqi general insurance company

Majeed¹,

Lafta

2022

ijhs

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This research diagnoses the impact of the organizational immunity dimensions represented by the organizational (memory, genes, and learning) on enhancing the strategic capabilities dimensions of the company represented by (marketing capabilities, administrative capabilities, technological capabilities, creative capabilities). The study also tries to list those dimensions in the order of priority. The researchers adopted the questionnaire as a tool for collecting data from 55 officials at the administrative levels (higher, middle, and lower levels). SPSS, (28Version) was used to calculate (weighted mean scores, standard deviation, relative importance, coefficient of variation, simple and multiple regression, F-test, corrected interpretation coefficient AR²). The most prominent findings of the research are: The organizational immunity, with its combined dimensions, affects the strategic capabilities of the company in a significant way. However, there are no statistically significant differences in the participants' response to the research variables attributed to the personal and functional variables represented by (gender, age, educational qualification, administrative level and the years of service).

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“…There is many research on timeliness of financial reporting; the impact of audit committee on timeliness of financial reports (Syofyan et al, 2021;Ashraf et al, 2019;Zaitul and Ilona, 2019); timeliness of financial reporting in mining companies (Fauziah et al, 2020) and banking industry (Murti, 2021) and the effect of managerial abilities on timeliness of financial reports (Hashad and Eissa, 2021). Delay to issue financial reports are normally subject to unfavourable news and fear of investors to react negatively towards the companies' investments.…”

Section: Literature Reviewmentioning

confidence: 99%

Timeliness of Quarterly Reports and Pandemic Disease

Salam¹,

Rizal²,

Husin³

2021

IJAREMS

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The Effect of Managerial Ability on Financial Reporting Timeliness: Egypt Evidence

Cited by 3 publications

References 33 publications

Pengaruh Debt to Asset , Return on Asset , Ukuran Komite Audit, Ukuran Kap Dan Ukuran Perusahaan Terhadap Waktu Pelaporan Audit Pertambangan 2019 - 2021

Pengaruh Debt to Asset , Return on Asset , Ukuran Komite Audit, Ukuran Kap Dan Ukuran Perusahaan Terhadap Waktu Pelaporan Audit Pertambangan 2019 - 2021

effect of organizational immunity in enhancing the strategic capabilities of the company: an applied study on the Iraqi general insurance company

Timeliness of Quarterly Reports and Pandemic Disease

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