Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies

The purpose of this study was to determine the effect of company size, company age, leverage and profitability on the timeliness of financial statement submission. The population used in this study is the annual report of chemical sector companies listed on the Indonesia Stock Exchange of 50 financi...

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Main Author: Iin Wijayanti
Format: Article
Language:Indonesian
Published: STIE PGRI Dewantara Jombang 2020-04-01
Series:Eksis: Jurnal Riset Ekonomi dan Bisnis
Subjects:
Online Access:https://ejournal.stiedewantara.ac.id/index.php/001/article/view/609
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spelling doaj-dbc766fafb634047917083369623cd9f2021-03-18T03:58:43ZindSTIE PGRI Dewantara JombangEksis: Jurnal Riset Ekonomi dan Bisnis1907-75132020-04-0115111010.26533/eksis.v15i1.609318Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector CompaniesIin Wijayanti0Universitas Muhammadyah PonorogoThe purpose of this study was to determine the effect of company size, company age, leverage and profitability on the timeliness of financial statement submission. The population used in this study is the annual report of chemical sector companies listed on the Indonesia Stock Exchange of 50 financial statements. Sampling technique saturated sampling. Data analysis for hypothesis testing in this study uses multiple linear regression analysis. Based on the analysis and discussion, it can be concluded that there is a significant positive effect on company size and profitability on the timeliness of report submission. In addition, there is also a significant negative effect on the company's age and leverage on the timeliness of financial statement submission.https://ejournal.stiedewantara.ac.id/index.php/001/article/view/609company size: ageleverageprofitabilitytimeliness
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Iin Wijayanti
spellingShingle Iin Wijayanti
Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies
Eksis: Jurnal Riset Ekonomi dan Bisnis
company size: age
leverage
profitability
timeliness
author_facet Iin Wijayanti
author_sort Iin Wijayanti
title Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies
title_short Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies
title_full Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies
title_fullStr Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies
title_full_unstemmed Timeliness Of Financial Statements Submission In Industrial Era 4.0 Case study Of Chemical Sector Companies
title_sort timeliness of financial statements submission in industrial era 4.0 case study of chemical sector companies
publisher STIE PGRI Dewantara Jombang
series Eksis: Jurnal Riset Ekonomi dan Bisnis
issn 1907-7513
publishDate 2020-04-01
description The purpose of this study was to determine the effect of company size, company age, leverage and profitability on the timeliness of financial statement submission. The population used in this study is the annual report of chemical sector companies listed on the Indonesia Stock Exchange of 50 financial statements. Sampling technique saturated sampling. Data analysis for hypothesis testing in this study uses multiple linear regression analysis. Based on the analysis and discussion, it can be concluded that there is a significant positive effect on company size and profitability on the timeliness of report submission. In addition, there is also a significant negative effect on the company's age and leverage on the timeliness of financial statement submission.
topic company size: age
leverage
profitability
timeliness
url https://ejournal.stiedewantara.ac.id/index.php/001/article/view/609
work_keys_str_mv AT iinwijayanti timelinessoffinancialstatementssubmissioninindustrialera40casestudyofchemicalsectorcompanies
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