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
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- EP ID EP734385
- DOI 10.47191/jefms/v7-i4-28
- Views 56
- Downloads 0
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