Abstract
The purpose of this study is to examine the effect of financial ratios, firm age, firm size, and auditor's opinion on the timeliness of publication of banking financial statements listed on the Indonesia Stock Exchange (IDX). The population in this study were 87 banking companies during the period 2010-2012. The number of sample companies in this study is 29 companies. Samples were taken based on purposive sampling method. Data were analyzed using logistic regression technique.The results showed that the variable financial ratios have a significant positive effect on the timeliness of the publication of financial statements. The variable of firm size has significant influence, but has negative direction to the timeliness of publication of financial report, while the variable of firm age and auditor’s opinion does not affect the timeliness of publication of financial report.
Highlights
Timeliness of the publication of financial statements is an important characteristic of financial statements.In the Statement of Financial Accounting Concept (SFAC) number 2 which describes the qualitative characteristics of financial information, timeliness is one of the qualitative characteristics that supports the achievement of relevant qualities other than predictive value and feedback value
The quality of relevant information itself is very closely related to decision making.it is important for management not to postpone the presentation and publication of its financial statements so that the information does not lose its ability to influence decision making, so that management really needs to consider what factors can influence the timeliness of the publication of financial statements
Research conducted by I GustiAyu Maharani (2013) shows that firm size, profitability, leverage ratio, extraordinary and / or contingencyitems, and firm age has no significant effect on the timeliness of financial reporting publication
Summary
Timeliness of the publication of financial statements is an important characteristic of financial statements.In the Statement of Financial Accounting Concept (SFAC) number 2 which describes the qualitative characteristics of financial information, timeliness is one of the qualitative characteristics that supports the achievement of relevant qualities other than predictive value and feedback value. The quality of relevant information itself is very closely related to decision making.it is important for management not to postpone the presentation and publication of its financial statements so that the information does not lose its ability to influence decision making, so that management really needs to consider what factors can influence the timeliness of the publication of financial statements. This study examines the factors that are thought to influence the timeliness of the publication of financial statements
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