Profitability, Liquidity, Size, Reputation of Public Accounting and Timeliness Reporting Financial Statement: An Analysis of Manufacturing Company Overview in Indonesia

DOI

10.2991/aebmr.k.210311.084How to use a DOI?

Keywords

profitability, liquidity, size, the reputation of the public accounting firm, timeliness

Abstract

This study aims to find empirical evidence about the factors that affect the timely delivery of the financial statement of manufacturing companies listed on profitability, liquidity, size, and the reputation of the public accounting firm on the timelines of financial statements. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sampling method uses purposing sampling with the study period of 2015 to 2018 and obtained as many as 568 companies. The data analysis technique used is logistic regression. The results of this study indicate that the profitability and reputation of the accounting firm have a significant positive effect on the timeliness of financial reporting, while liquidity and company size does not affect the timeliness of financial reporting.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sunarto Sunarto
AU  - Imam AjiRamdhani
AU  - Rachmawati Meita Oktaviani
AU  - Jaeni Jaeni
PY  - 2021
DA  - 2021/03/13
TI  - Profitability, Liquidity, Size, Reputation of Public Accounting and Timeliness Reporting Financial Statement: An Analysis of Manufacturing Company Overview in Indonesia
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 419
EP  - 423
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.084
DO  - 10.2991/aebmr.k.210311.084
ID  - Sunarto2021
ER  -