Abstract
The objective of the research was to find out and to analyze the influence profitability, leverage, liquidity, company size, auditor opinion and and KAP reputation partially on the timeliness of the submission of financial statements to transportation companies listed on the Indonesia Stock Exchange. The population in this study were 30 transportation companies listed in the Indonesia Stock Exchange in the period of 2017 - 2021. Samples were selected using saturated samples where all populations were included as samples. Data were processed using logistic regression test at a significance level of 5 percent using SPSS. The results of the study found empirical evidence that the variables of profitability, liquidity and auditor opinion affect the timeliness of the submission of financial statements. while the leverage variable, company size and KAP reputation do not have a significant effect on the timeliness of the submission of financial statements.
Highlights
The current development of the capital market in Indonesia has increased and competition in the business world is increasingly competitive
Humpuss Intermoda Transportasi Tbk in 2011, showed that the higher the company's leverage, the company will be late in delivering its financial statements. This value indicates that the level of leverage obtained by the company is between 0.15 to 14.25. This means that this study shows that the high and low level of financial leverage of a company does not affect the timeliness of financial statement submission
Based on the results of research and discussion, conclusions can be drawn in accordance with the formulation of the problem as follows: 1. Profitability has a positive effect on the timeliness of submission of financial statements
Summary
The current development of the capital market in Indonesia has increased and competition in the business world is increasingly competitive. The capital market provides opportunities for companies to compete in a healthy manner. This encourages companies to improve the quality of their company's financial statements in accordance with Financial Accounting Standards. Information produced by financial statements will be very useful for users of financial statements, especially for investors if the information is presented in a timely and accurate manner. Timeliness can affect the relevance of financial information presented so that it has benefits for users of information, while financial information is said to be irrelevant in the event of a delay in the submission of financial statements. Companies listed on the Indonesia Stock Exchange must comply with the regulations stipulated in Law No.[8] of 1995 concerning the Capital Market regarding compliance with the timeliness of financial reporting
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