Factors Affecting Timeliness of Financial Reporting in Banks Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.55606/ijemr.v4i1.304Keywords:
company age, company size, gearing ratio, ownership structure, profitability, timeliness of financial reportingAbstract
This study aims to analyze the effect of gearing ratio, profitability, company age, company size, and ownership structure on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Timeliness of financial reporting is very important because it can affect investor decision making and market perception of company performance. This study uses a quantitative approach with the logistic regression analysis method. The sample consisted of 23 banking companies selected based on purposive sampling techniques and met the criteria for three years of observation, resulting in 69 observations. The results of the study showed that simultaneously the five independent variables affected the timeliness of financial reporting with a contribution of 50.9%. Partially, gearing ratio, company age, and ownership structure were shown to have a significant effect, while profitability and company size did not show a significant effect. This finding implies that the aspects of leverage, company maturity, and transparency of public ownership play an important role in increasing compliance with timely financial reporting.
References
Anissa, Nur, Djoko Kristianto, and Bambang Widarno. (2019). Pengaruh Profitabilitas, Likuidasi, Ukuran Perusahaan, Umur Perusahaan Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(8), 278–290.
DB. Djawabate. (2021). Pengaruh ukuran perusahaan dan leverage serta profitabilitas terhadap nilai perusahaan pada perusahaan food and beverages di BEI. Prospek: Jurnal Manajemen Dan Bisnis, 1(2), 74–83.
Dini, Mauli, and Dudy Made. (2020). Pengaruh Financial Distress, Audit Tenure, Dan Umur Perusahaan Terhadap Ketepatan Waktu Publikasi Laporan Keuangan Auditan. Jurnal Akuntansi Unesa, 8(3), 1–9.
Dwi Marta Sanjaya, I. Made, and Putu Wirawati. Ni Gusti. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur. Jurnal Akuntansi Bisnis Eka Prasetya, 6(1), 88–101.
Edwin, Adhitama, and Imelda Elsa. (2020). Pengaruh Board Independence Company Size Dan Gearing Ratio Terhadap Risk Disclosure. Jurnal Multiparadigma Akuntansi Tarumanegara, 2(1), 449–458.
Felicyta, Fabiolla, and Bangun Nurainun. (2019). Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Di BEI Periode 2015–2017. Jurnal Multiparadigma Akuntansi, 1(3), 721–729.
Lady Lestari. (2022). Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan Pada Bursa Efek Indonesia (BEI). Jurnal Shinta.
Marina, Nisha, Nia Ramadhani, and Muhammad Ridha Habibi. (2021). Pengaruh Ukuran Kap, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Report Lag. Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 9(1), 1–15.
Ni, Luh, I. Gede, and Ayu Ida. (2021). Pengaruh Kinerja Keuangan, Ukuran Dan Umur Perusahaan Terhadap Ketepatan Waktu Publikasi Laporan Keuangan. Jurnal Kharisma, 3(1), 1–12.
Nisha. (2023). Pengaruh Likuiditas, Leverage, dan Perputaran Aset Terhadap Kinerja Masa Depan. Journal Intelektual, 2(2), 191–204.
Situmorang, Yunicha, and Januardin. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan. Jurnal Paradigma Ekonomika, Vol. 16 No. 4.
Surachyanti et al. (2019). Analisys of Factors That Affect the Timeliness of Submission of the Financial Statements. International Journal of Research and Review, 6(1), 190–201.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics and Management Research
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
