The Effect of Public Ownership on Timeliness of Financial Reporting

Pradnyawati, Sagung Oka; Dewi, Kadek Indah Kusuma; Santhi, Ida Ayu Rayhita

doi:10.32535/jicp.v5i1.1469

Cited by 2 publications

(2 citation statements)

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“…Other studies have found no significant effect of ownership structure on timeliness (Putra et al, 2022). Public ownership, for example, has been found to have no significant effect on the timeliness of financial reporting, as companies with a large or small percentage of public ownership tend to want their financial reports to be published immediately (Pradnyawati et al, 2022). Table 4 shows an R 2 value of 0.942 or 94.2%, and it can be said that the effect of profitability, company size, and ownership structure on the timeliness of financial reporting is 94.2%.…”

Section: Resultsmentioning

confidence: 95%

Predictors of the Timeliness of Corporate Financial Reporting

Sinaga,

Syafitri,

Gea

et al. 2024

SULTANIST

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Timeliness of financial reporting is an important indicator in assessing a company because it can provide accurate information for users of financial statements. This phenomenon is influenced by various internal and external factors. This study analyzes the effects of profitability, firm size, and ownership structure on financial reporting timeliness. This quantitative descriptive study was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. Twelve companies were sampled and analyzed using multiple linear regression tests. Hypothesis testing uses the R2 (coefficient of determination) test, F test, and t test. The results show that partial profitability and ownership structure have no effect on the timeliness of financial reporting. Firm size only had a significant effect. However, profitability, firm size, and ownership structure simultaneously affected the timeliness of financial reporting (94.2%). Future studies should use other variables as predictors

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Section: Resultsmentioning

confidence: 95%

Predictors of the Timeliness of Corporate Financial Reporting

Sinaga,

Syafitri,

Gea

et al. 2024

SULTANIST

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“…Empirical evidence from research conducted by Arthasari and Dwiati, (2022); Pradnyawati et al, (2022); Dufrisella and Utami, 2020) supports the hypothesis that managerial ownership influences the timeliness of financial reporting.…”

Section: Frameworkmentioning

confidence: 89%

Timeliness of Financial Reporting Factors in Indonesian Manufacturing Companies (A Case Study of the Period 2017–2021)

Wijayanto,

Ghozali,

Zulaikha

2023

Advances in Economics, Business and Management Research

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This research examines the factors influencing the timeliness of financial reporting in Indonesian companies. The research uses a sample of manufacturing companies in Indonesia during the observation years of 2017-2021. The sample used to process the data consists of 166 observations. The analytical tool used is SPSS 25 with a multiple regression model. This research indicates that profitability and company size are independent of the timeliness of financial reporting. However, leverage and managerial ownership significantly adversely affect the timeliness of financial reporting.

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The Effect of Public Ownership on Timeliness of Financial Reporting

Cited by 2 publications

References 0 publications

Predictors of the Timeliness of Corporate Financial Reporting

Predictors of the Timeliness of Corporate Financial Reporting

Timeliness of Financial Reporting Factors in Indonesian Manufacturing Companies (A Case Study of the Period 2017–2021)

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