The Effect of Liquidity, Profitability, and Company Size on the Timeliness of Submission of Financial Reports (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021)
Journal: International Journal of Multidisciplinary Research and Publications (Vol.6, No. 2)Publication Date: 2023-08-15
Authors : Ridwan Tri Prasetyo; Fauzan;
Page : 178-183
Keywords : ;
Abstract
Financial statements are a structured presentation of an entity's financial position and performance. Financial reports aim to share data, including the financial position, financial performance, and cash flows of entities, that is useful to a wide range of report users in making economic decisions. Companies often face several factors that can affect the timely submission of financial reports, such as liquidity, profitability, and company size. This study aimed to determine the effect of liquidity, profitability, and company size on the timeliness of companies submitting financial reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019–2021. The number of samples used in this study was 86, with a total of 236 observations, and it used a purposive sampling method. The data in this study were tested using logistic regression analysis. The result of this study is that liquidity and profitability affect the accuracy of the company's financial reports. Company size is independent of the accuracy of the company's financial reports
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