Open AccessFACTORS AFFECTING THE DELAY OF COMPANY FINANCIAL STATEMENTS
Author(s) -
Anisa Syafiqa Raihani,
Tri Joko Prasetyo,
Fitra Dharma
Publication year - 2019
Language(s) - English
Resource type - Journals
ISSN - 2411-2933
DOI - 10.31686/ijier.vol7.iss12.2044
Subject(s) - stock exchange , profitability index , nonprobability sampling , financial statement , accounting , business , sample (material) , population , financial ratio , finance , audit , chemistry , demography , chromatography , sociology
This study aims to prove the influence of company size and profitability toward timeliness of company's financial statement. The population of this study is mining companies that were listed in Indonesia Stock Exchange (BEI) in 2016 -2018. The method used for determining the sample was purposive sampling method and the number of samples obtained was 36 companies. The results of this study indicate that company size and profitability variables have no effect on timeliness of company's financial statement.