Open AccessTHE EFFECT OF LEVERAGE, PROFITABILITY, COMPANY SIZE AND REPUTATION OF KAP ON THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION
Author(s) -
Ifanda Rosalina,
Syaiful Syaiful
Publication year - 2021
Publication title -
journal universitas muhammadiyah gresik engineering, social science, and health international conference
Language(s) - English
Resource type - Journals
ISSN - 2797-1058
DOI - 10.30587/umgeshic.v1i2.3466
Subject(s) - financial statement , stock exchange , reputation , accounting , business , leverage (statistics) , profitability index , documentation , financial ratio , nonprobability sampling , sample (material) , annual report , finance , audit , statistics , population , computer science , social science , chemistry , demography , mathematics , chromatography , sociology , programming language
The purpose of this study is to examine whether or not the variables of leverage, profitablitas, company size and reputation of public accounting firm influence timely submission of financial reports. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. The research data was collected by using documentation technique on the sample company's financial statement items. By using purposive sampling, the final sample size is 139 companies. The research hypothesis was tested using logistic regression analysis. The result oh hypothesis testing concluded that leverage has no effect on the timeliness of submitting financial statements, profitabilitas has no effect on the timeliness of submitting financial statements, company size has a effect on the timeliness of submitting financial statements, the reputation of a public accounting firm has no effect on the timeliness of submitting financial statements.