The Influence of Profitability, Liquidity, and Chief Executive Officer Gender on the Timeliness of Financial Reporting
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 07
Abstract
Delays in the financial reporting of Companies listed on the Indonesia Stock Exchange can raise doubts about the relevance of the company's financial statements. This research aims to determine and obtain empirical evidence of the influence of profitability, liquidity, and Chief Executive Officer (CEO) gender on the timeliness of financial reporting. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample was 68 property & real estate sector companies listed on the Indonesia Stock Exchange consecutively in 2020-2022 obtained by purposive sampling technique. The research data is analyzed by logistic regression. The results show that profitability positively affects the timeliness of financial reporting, while liquidity and Chief Executive Officer (CEO) Gender have no effect on the timeliness of financial reporting.
Authors and Affiliations
Eka Risti Anafi , Windyastuti,
Keywords
Related Articles
- EP ID EP740673
- DOI 10.47191/jefms/v7-i7-47
- Views 32
- Downloads 0
Acceleration Programs For Entrepreneurship Growth and Development on Community-Based Telematic Creative Industry in Malang Raya
The shift from the information economy to the creative economy has brought the creative industry as one of the sectors that make a major contribution to the economy of a country. This research was conducted with the aim...
Analysis of Travel Intentions in Tourists with Disabilities: Study of Constraints, Subjective Norms, Attitude and Perceived Behavioral Control
In tourism studies, people who travel are called tourists. Tourists consist of various groups, one of which is groups with special needs. This group of tourists requires holistic facilities, infrastructure and facilities...
Community-Based Tourism: Destination Branding Model of Segunung Traditional Village
This research aims to analyze the development of the Segunung Traditional Village as a community-based tourism destination and participate in supporting local Micro, Small and Medium Enterprises (MSMEs). Using a phenomen...
The Role of Organizational Citizenship Behavior (OCB) Based on Work Motivation and Servant Leadership on Employee Performance atBank Perkreditan Rakyat (BPR) in Sukawati District
Performance is one of the factors that influences the success of a company.Factors that influence performance achievement are ability factors and motivation factors. This research was conducted based on field phenomena w...
Macroeconomic Variables and Stock Returns Revisited
I revisit the relation between macroeconomic activities and stock prices by selecting the most important macroeconomic variables that are appropriate for analyzing their impact on stock returns. Using vector autogressive...