The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements

The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements

Timeliness is the availability of information for decision makers at the right time so that it can infl uence the stakeholders’ decisions. The aim of this study is to examine the effect of fi nancial and non-financial factors on the timeliness of the submission of company annual fi nancial statement...

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Bibliographic Details
Main Authors: Fatikhatul Aula, Sasongko Budisusetyo
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2018-06-01
Series:Indonesian Accounting Review
Subjects:
public ownership, institutional ownership, indpendent bbard of commissioners, audit tenure, profi tability, leverage, firm size, and timeliness of the submission of company annual financial reporting
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/1531

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