Open AccessAnalisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Periode 2017-2019
Author(s) -
Yunicha Situmorang,
Januardin Januardin
Publication year - 2021
Publication title -
jurnal paradigma ekonomika
Language(s) - English
Resource type - Journals
eISSN - 2684-7868
pISSN - 2085-1960
DOI - 10.22437/jpe.v16i4.13778
Subject(s) - business , nonprobability sampling , market liquidity , leverage (statistics) , profitability index , accounting , population , documentation , variables , business administration , finance , statistics , mathematics , computer science , demography , sociology , programming language
This study aims to determine and analyze the factors that influence the financial reporting of banking companies listed on the IDX as measured using the ratio of Profitability, Liquidity, and Leverage based on financial statements in 2017-2019, which are independent variables and timeliness is a variable. Dependent. In the process of this research using secondary data sources. Secondary data is data obtained from other parties or sources that already exist. And the author does not collect data directly from the object under study. The data obtained were obtained from financial reports published on www.IDX.co.id. The research population in this study was 43 companies with a total sample of 90 companies, using the Purposive Sampling method, namely the determination of the model based on criteria. This research method uses qualitative research methods. Data collection is a method of documentation in the process of this research using secondary data sources. The test of this research uses the T-test and F test. The results of hypothesis testing indicate that profitability, liquidity, and leverage have a significant effect on the timeliness of submitting financial statements. However, there is no evidence that ownership structure affects the timeliness of financial reporting submissions.