The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements
Timeliness is the availability of information for decision makers at the right time so that it can infl uence the stakeholders’ decisions. The aim of this study is to examine the effect of fi nancial and non-financial factors on the timeliness of the submission of company annual fi nancial statement...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2018-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1531 |
| _version_ | 1818148240320626688 |
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| author | Fatikhatul Aula Sasongko Budisusetyo |
| author_facet | Fatikhatul Aula Sasongko Budisusetyo |
| author_sort | Fatikhatul Aula |
| collection | DOAJ |
| description | Timeliness is the availability of information for decision makers at the right time so that it can infl uence the stakeholders’ decisions. The aim of this study is to examine the effect of fi nancial and non-financial factors on the timeliness of the submission of company annual fi nancial statements. The population consists of manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. A sample of 243 companies were obtained using a Purposive sampling method. The data processed by suing SPSS version 23 with descriptive analysis and multiple linear regression analysis. Based on the results of this study, the variables of independent board of commissioners and profi tability have a signifi cant effect on the timeliness of the submission of company annual fi nancial statements, while the variables of public ownership, institutional ownership, audit tenure, leverage, and fi rm size have no signifi cant effect on the timeliness of the submission of company annual fi nancial statements. |
| first_indexed | 2024-12-11T12:48:00Z |
| format | Article |
| id | doaj.art-965fe703f3314628b7bd916c02ddeeb8 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-11T12:48:00Z |
| publishDate | 2018-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-965fe703f3314628b7bd916c02ddeeb82022-12-22T01:06:46ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2018-06-0181819510.14414/tiar.v8i1.1531719The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial StatementsFatikhatul Aula0Sasongko Budisusetyo1STIE Perbanas SurabayaSTIE Perbanas SurabayaTimeliness is the availability of information for decision makers at the right time so that it can infl uence the stakeholders’ decisions. The aim of this study is to examine the effect of fi nancial and non-financial factors on the timeliness of the submission of company annual fi nancial statements. The population consists of manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. A sample of 243 companies were obtained using a Purposive sampling method. The data processed by suing SPSS version 23 with descriptive analysis and multiple linear regression analysis. Based on the results of this study, the variables of independent board of commissioners and profi tability have a signifi cant effect on the timeliness of the submission of company annual fi nancial statements, while the variables of public ownership, institutional ownership, audit tenure, leverage, and fi rm size have no signifi cant effect on the timeliness of the submission of company annual fi nancial statements.https://journal.perbanas.ac.id/index.php/tiar/article/view/1531public ownership, institutional ownership, indpendent bbard of commissioners, audit tenure, profi tability, leverage, firm size, and timeliness of the submission of company annual financial reporting |
| spellingShingle | Fatikhatul Aula Sasongko Budisusetyo The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements Indonesian Accounting Review public ownership, institutional ownership, indpendent bbard of commissioners, audit tenure, profi tability, leverage, firm size, and timeliness of the submission of company annual financial reporting |
| title | The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements |
| title_full | The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements |
| title_fullStr | The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements |
| title_full_unstemmed | The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements |
| title_short | The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements |
| title_sort | effect of non financial and financial factors on the timeliness of the submission of company annual financial statements |
| topic | public ownership, institutional ownership, indpendent bbard of commissioners, audit tenure, profi tability, leverage, firm size, and timeliness of the submission of company annual financial reporting |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/1531 |
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