Determine Timeliness Submission of Financial Statements of Manufacturing Companies in Indonesia Stock Exchange

Nurhasanah Nurhasanah, Husaini Husaini, Nur Ilmi Febriani

Abstract


This study aims to analyze the effect of Firm Age, Profitability and
Leverage on the timeliness of submitting financial reports in manufacturing
companies on the Indonesia Stock Exchange. The populations are
manufacturing companies that have gone public listed on the Indonesia Stock
Exchange (IDX) during the 2019-2020, which are 182 companies. Obtained
sampling used purposive sampling method. Based on this method the sample
obtained is 138 companies. The data were analyzed using panel data
regression with the help of the E-views analysis tool. Based on the results of
data analysis that has been carried out, it was found that Company Age had
a negative and significant effect on the timeliness of submitting financial
statements. This shows that the older the age of the company, the timeliness
of publication of the company's financial statements will be lower.
Meanwhile, profitability estimated by ROA and Debt estimated by DER have
no significant effect on the timeliness of submitting financial reports to
manufacturing companies on the Indonesia Stock Exchange


Keywords


Firms Age, ROA, DER, Timeline

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DOI: https://doi.org/10.29103/e-mabis.v22i2.683

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