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Jurnal Tera Ilmu Akuntansi
Article . 2025 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
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Factors Affecting the Timeliness of Company Financial Reporting

Authors: Agnes Cahyaning Sih; Sutrisno T.;

Factors Affecting the Timeliness of Company Financial Reporting

Abstract

This study aims to analyze the factors (managerial ownership, public ownership, company size, company age, and auditor quality) affecting the financial reporting timeliness of companies listed on the Indonesia Stock Exchange during the 2020-2021 period The population of this study includes 724 companies listed on the Indonesia Stock Exchange between 2020 and 2021, from which samples of 587 companies according to the criteria are selected through purposive sampling. This study uses the logistic regression analysis method. Model testing in this study uses the Statistical Package for the Social Sciences (SPSS) version 27 data processing tool. The results of this study suggest that company size has a positive effect on the timeliness of financial reporting. Auditor quality has a positive effect on the timeliness of financial reporting. Public ownership has a negative effect on the timeliness of financial reporting. Managerial ownership has no effect on the timeliness of financial reporting. Company age has no effect on the timeliness of financial reporting.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid