Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2)

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Timeliness of Financial Reporting Factors in Indonesian Manufacturing Companies (A Case Study of the Period 2017–2021)

Authors
Kusuma Wijayanto1, 2, *, Imam Ghozali1, Zulaikha1
1Doctoral Program Economics, Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia
2Study Programs Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Surakarta, Indonesia
*Corresponding author. Email: kw122@ums.ac.id
Corresponding Author
Kusuma Wijayanto
Available Online 4 October 2023.
DOI
10.2991/978-94-6463-204-0_89How to use a DOI?
Keywords
Profitability; Leverage; Company Size; Managerial Ownership; Timeliness of Financial Reporting
Abstract

This research examines the factors influencing the timeliness of financial reporting in Indonesian companies. The research uses a sample of manufacturing companies in Indonesia during the observation years of 2017–2021. The sample used to process the data consists of 166 observations. The analytical tool used is SPSS 25 with a multiple regression model. This research indicates that profitability and company size are independent of the timeliness of financial reporting. However, leverage and managerial ownership significantly adversely affect the timeliness of financial reporting.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2)
Series
Advances in Economics, Business and Management Research
Publication Date
4 October 2023
ISBN
10.2991/978-94-6463-204-0_89
ISSN
2352-5428
DOI
10.2991/978-94-6463-204-0_89How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kusuma Wijayanto
AU  - Imam Ghozali
AU  - Zulaikha
PY  - 2023
DA  - 2023/10/04
TI  - Timeliness of Financial Reporting Factors in Indonesian Manufacturing Companies (A Case Study of the Period 2017–2021)
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2)
PB  - Atlantis Press
SP  - 1088
EP  - 1097
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-204-0_89
DO  - 10.2991/978-94-6463-204-0_89
ID  - Wijayanto2023
ER  -