Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

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The Determinant Analysis of the Length of Time for Submission of Financial Statements on Manufacturing Companies in Indonesia 2016–2020 Period

Authors
Arum Ardianingsih1, *, Payamta Payamta2
1Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia
2Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: arumbundavina@gmail.com
Corresponding Author
Arum Ardianingsih
Available Online 26 December 2022.
DOI
10.2991/978-94-6463-066-4_6How to use a DOI?
Keywords
audited financial statements; audit results; tax
Abstract

Companies that go public have an obligation to publish audited financial statements. Financial statements contain information as a positive or negative signal for stakeholders for economic decisions. The company must pay attention to the length of time for submitting the company’s financial statements. This study examines the effect of tax avoidance, managerial ownership, institutional ownership and audit quality on the length of time for submitting financial statements. The analysis technique uses classical assumption test and multiple linear regression. The results of the study show that managerial ownership has a significant positive effect on the length of time for submitting financial statements. Audit quality has a significant negative effect on the length of time for submitting financial statements. Meanwhile, tax avoidance and institutional ownership do not have a significant negative effect on the length of time for submitting financial statements.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2022
ISBN
978-94-6463-066-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-066-4_6How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Arum Ardianingsih
AU  - Payamta Payamta
PY  - 2022
DA  - 2022/12/26
TI  - The Determinant Analysis of the Length of Time for Submission of Financial Statements on Manufacturing Companies in Indonesia 2016–2020 Period
BT  - Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
PB  - Atlantis Press
SP  - 45
EP  - 54
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-066-4_6
DO  - 10.2991/978-94-6463-066-4_6
ID  - Ardianingsih2022
ER  -