The Influence of Profitability, Company Size, Ownership Structure and Size of the Public Accounting Firm (KAP) on the Timeliness of Financial Reporting in Conventional Banking Listed on the Indonesian Stock Exchange
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 04
Abstract
The purpose of this study was to test and analyze empirically the effect of Profitability, firm Size, Ownership Structure and Size of Public Accounting Firm (KAP). This study used a sample of banks listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. Twenty three conventional banking companies were selected for observation for four years, so that the sample used was 92 data. In addition, logistic regression was used in data analysis. The test results show that Profitability, Firm Size, Ownership Structure have a significant effect on Timeliness Financial Reporting while Public Accounting firm size has no significant effect on Timeliness Financial Reporting in conventional banking.
Authors and Affiliations
Jumirin Asyikin , Sri Ernawati , Fuji Melania,
Keywords
Related Articles
- EP ID EP734385
- DOI 10.47191/jefms/v7-i4-28
- Views 66
- Downloads 0
The Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Managerial Ownership on Financial Performance in Manufacturing Companies in 2020-2022
Proper implementation of Good Corporate Governance (GCG) which has an impact on financial performance. The case of PT Mayora Indah Tbk and PT. Buyung Poetra Sembada, Tbk. Company Not yet fully implement Good Corporate Go...
The Mediating Role of Locus of Control: The Effect of Work Discipline and Competence on Employee Performance
Using employees' sense of agency as a moderator, this research will look at how job competency and discipline affect productivity. Although competence and work discipline are both critical components of employee performa...
Impact of Excise Tax on Reducing Tobacco Consumption – The Case of Vietnam
With rising tobacco consumption around the world, particularly in Vietnam. The essay examined and evaluated the excise duty on cigarettes in Vietnam. Moreover, the author developed a research model based on elements infl...
Analysis of the Influence of Physical Attractiveness, Attitude Homophily, and Social Unattractiveness on Purchase Intention through Credibility and Parasocial Interaction on Selebgram Monika Chai in Medan
The internet and social media are now very advanced and sophisticated, not only facilitating daily activities but also being able to make money and create several new jobs that are currently in great demand, namely celeb...
The Influence of Strategic-Based View and Strategic Orientation on the rganizational Performance of the Indonesian Navy in Maintaining the Regional Security Stability in South China Sea Mediated by Strategic Coordinating Management
The main objective of this study is to analyze the strategic resources based view and strategic orientation of the organizational performance of the Indonesian Navy in maintaining the regional security stability in South...