THE ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING : CASE STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Sari Fateh  Rizky; Dyah  Ratnawati

doi:10.53067/ije3.v4i1.237

Authors

Sari Fateh Rizky Universitas Pembangunan Nasional “Veteran” Jawa Timur
Dyah Ratnawati Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.53067/ije3.v4i1.237

Keywords:

Profitability, Liquidity, Company Size, Timeliness, Financial Reporting

Abstract

This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique used in this research was purposive sampling, so the sample used was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size do not affect the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05

Downloads

Download data is not yet available.

References

Azhari, F., & Nuryatno, M. (2019). The Role Of Audit Opinion As A Moderator Of The Effect Of Profitability, Firm Size, Institutional Ownership, And Audit Committee On The Timeliness Of Financial Reporting. JRAMB, 5(1). www.cnnindonesia.com

Carolina, J., & Tobing, V. C. L. (2019). Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Di Bei. Jurnal Akuntansi Barelang, 3(2), 45–54.

Daru, S. A., Titisari, K. H., & Suhendro. (2020). Karakteristik Perusahaan Dan Ketepatan Waktu Pelaporan Keuangan (Studi pada Perusahaan Manufaktur Sektor Logam dan Sejenisnya di Bursa Efek Indonesia). In Seminar Nasional Manajemen.

Deng, M., Leippold, M., Wagner, A. F., & Wang Qian. (2022). The Net-Zero Transition and Firm Value: Insights from the Russia-Ukraine War. Swiss Finance Institute Research.

Diliasmara, D. A., & Nadirsyah. (2019). Pengaruh Profitabilitas, Likuiditas, Financial Leverage, Dan Struktur Kepemilikan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 304–316.

Effendi, B. (2018). Profitabilitas, Solvabilitas dan Audit Delay Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI. RISET & JURNAL AKUNTANSI, 2(2).

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.

Handayani, L., Danuta, K. S., & Nugraha, G. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(1), 96–99. https://doi.org/10.33087/eksis.v12i1.240

Hidayat, W. W. (2019). Pengaruh ukuran perusahaan, return on equity dan leverage terhadap nilai perusahaan pada perusahaan manufaktur di indonesia. Fakultas Ekonomi, 21(1), 67–75. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI

Indonesia Stock Exchange. (2022). IDX Statistics.

Muliantari, N. P. I. A., & Latrini, M. Y. (2017). Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Profitabilitas Dan Financial Distress Terhadap Audit Delay Pada Perusahaan Manufaktur . E-Jurnal Akuntansi Universitas Udayana, 20(3), 1875–1903.

Prakoso, Ponco. A., & Wahyudi, D. (2022). Faktor – Faktor yang mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Perusahaan Manufaktur di Bursa Efek Indonesia Tahun Periode 2017-2019). JURNAL ILMIAH KOMPUTERISASI AKUNTANSI, 15, 284–285.

Rahmawati, S. (2021). Penerapan Psak 73 Pada Perusahaan Pertambangan Yang Terdapat Di Bursa Efek Indonesia Periode 2019. Jurnalku, 1(1).