DAMPAK PROFITABILITAS DAN SOLVABILITAS PADA PROBABILITAS KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Abstract
The purpose of this research is to empirically test the effect of profitability and solvency on the timeliness of submitting financial reports. Through this research design, it is hoped that it will contribute to science, as well as practical benefits in an effort to present solutions related to the timeliness of submitting financial reports. There are 17 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 which are the locus of this research. Purposive sampling was carried out as a method of determining the sample of data and logistic regression analysis was carried out using Stata software. The findings of this study indicate that profitability and solvency have an influence on probability the timeliness of financial report submission.
References
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Yuliusman, Putra*, W. E., Gowon, M., Dahmiri, & Isnaeni, N. (2020). Determinant Factors Audit Delay: Evidence From Indonesia. International Journal Of Recent Technology And Engineering (Ijrte), 8(6), 1088–1095. Https://Doi.Org/10.35940/Ijrte.F7560.038620
Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit Delay And The Timeliness Of Corporate Reporting. Contemporary Accounting Research, 5(2), 657–673. Https://Doi.Org/10.1111/J.1911-3846.1989.Tb00732.X
Derianto, F., & Indra Arza, F. (2020). Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 2(3), 3255–3269. Https://Doi.Org/10.24036/Jea.V2i3.280
Dewi, L. G. K., Dewi, N. L. P. S., & Herawati, N. T. (2022). Delay, Pengaruh Rasio Profitabilitas Dan Rasio Solvabilitas Terhadap Nilai Perusahaan Yang Dimoderasi Oleh Audit. Tera Ilmu Akuntansi, 23(1), 24–34.
Gunawan, K., & Wati, N. W. A. E. (2021). Pengaruh Persistensi Laba Timeliness Laporan Keuangan Dan Corporate Social Responsibility Terhadap Earning Response Coefficient ( Studi Empiris: Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2018). Hita Akuntansi Dan Keuangan, 2(3), 185–201.
Hidayat, S. (2021). Audit Delay Dan Timeliness Dimoderasi Oleh Profitabilitas. Accounting Global Journal, 5(1), 72–98. Https://Doi.Org/10.24176/Agj.V5i1.5944
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journl Financial Economics, 3, 305–360. Https://Doi.Org/10.1177/0018726718812602
Mawardi, R. (2017). The Effect Of Internal And External Factors To Audit Delay And Timeliness (Empirical Study From Real Estate, And Property Company In Indonesia). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 2(1), 165–180. Https://Doi.Org/10.31093/Jraba.V2i1.25
Meinarsih, T., Yusuf, A., & Hamzah, M. Z. (2018). The Effect Of Bankruptcy Possibility On Audit Delay And Timeliness (Empirical Study On Manufacturing Companies Listed In Indonesian Stock Exchange In The Period Of 2012-2016). Indonesian Journal Of Accounting And Governance, 2(2), 118–146. Https://Doi.Org/10.36766/Ijag.V2i2.29
Morris, R. D. (1987). Signalling, Agency Theory And Accounting Policy Choice. Accounting And Business Research, 18(69), 47–56. Https://Doi.Org/10.1080/00014788.1987.9729347
Omoregie, O. K., Olofin, S. A., & Ikpesu, F. (2019). Capital Structure And The Profitability-Liquidity Trade-Off. International Journal Of Economics And Financial Issues, 9(3), 105–115. Https://Doi.Org/10.32479/Ijefi.7758
Prameswari, A. S., & Yustrianthe, R. H. (2017). Analisis Faktor – Faktor Yang Memengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi, 19(1), 50. Https://Doi.Org/10.24912/Ja.V19i1.113
Rachmawati, S. (2008). Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Dan Timeliness. Jurnal Akuntansi Dan Keuangan, 10(1), 1–10. Https://Doi.Org/10.9744/Jak.10.1.Pp. 1-10
Sujarwo. (2019). Pengaruh Audit Delay, Reputasi Dan Kompleksitas Operasi Terhadap Timeliness Pelaporan Keuangan Perusahaan Pertambangan Tahun 2012-2016. Scientific Journal Of Reflection: Economic, Accounting, Management And Business Universitas Pamulang, 2(3), 331–340. Https://Doi.Org/10.5281/Zenodo.3269392
Yulianto, K. I. (2021). Factors That Influence On Audit Delay ( Case Study On Lq-45 Company Listed On The Indonesia Stock Exchange 2016-2019 ). Journal Of Economic And Business Letters, 1, 9–17.
Yuliusman, Putra*, W. E., Gowon, M., Dahmiri, & Isnaeni, N. (2020). Determinant Factors Audit Delay: Evidence From Indonesia. International Journal Of Recent Technology And Engineering (Ijrte), 8(6), 1088–1095. Https://Doi.Org/10.35940/Ijrte.F7560.038620
Published
2024-08-15
How to Cite
Wicaksono , D. A., Dwi Wahyuningsih , E., & Aniqotunnafiah. (2024). DAMPAK PROFITABILITAS DAN SOLVABILITAS PADA PROBABILITAS KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. Jurnal Bingkai Ekonomi (JBE), 9(2), 114-122. https://doi.org/10.54066/jbe.v9i2.450
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