The Role of Return on Asset, Audit Opinion, Company Size, and Debt to Equity Ratio on the Timeliness of Financial Reporting in Companies
Journal Title: International Journal of Social Science And Human Research - Year 2024, Vol 7, Issue 09
Abstract
This study aims to examine the influence of Return on Assets, Audit Opinion, Company Size, and Debt-to-Equity Ratio on the timeliness of financial reporting in companies. This research is quantitative, using secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study consisted of 45 companies listed on the IDX from 2017 to 2019. Out of these, 20 companies met the criteria for sampling. The analysis technique used was multiple linear regression. The results indicate that the Return on Assets and Debt-to-Equity Ratio variables have a significant influence on the timeliness of financial reporting, while the Company Size variable does not significantly affect the timeliness of financial reporting.
Authors and Affiliations
Hajering
Keywords
Related Articles
- EP ID EP744949
- DOI 10.47191/ijsshr/v7-i09-31
- Views 4
- Downloads 0
Filipinos’ Preferred Views of Presidential Candidates in the 2022 Election
The right to vote and to stand for the welfare of one’s country, especially in selecting the next leaders is at the core of every democratic government. In the Philippines, a national and local election was held in 2022....
High Rise Building Management in The Perspective of Law: Indonesian Experience
There are several communal rights, namely: common parts, shared land, and shared objects in term of high-rise building, which subjected to rights that arise in the form of enjoyment and sustainable use of flats or apartm...
Influence of Human Resource Management on Work Performance at Vietnam Higher Education Institutions
The purpose of the paper is to examine the impact of human resource management on employee performance in Vietnam universities. In addition to empirically testing the hypotheses in the context of university autonomy in V...
The Impact of Ethical Behavior, Conscientiousness, and Religiosity on Job Engagement with Ethical Leadership as a Mediator
Bureaucratic reform aims to achieve employee engagement to improve employee performance. The purpose of the research is to test the model and the influence of ethical behavior, conscientiousness, and religiosity on emplo...
Effects of low pay on staff performance in Uganda Police Force
Purpose: To examine the effects of low pay on staff performance in the Uganda Police Force with a view to making recommendations. Methodology: The study adopted documentary review as a method of data collection techniqu...