Influencing Factors:The Timeliness of Financial Reporting Submissions

Enni Savitri, Andreas -, Raja Adri Satriawan Surya

Abstract


The purpose of this study was to examine the effects of profitability, leverage, firm size, outsider ownership, the reputation of the public accounting firm and financial risk on the timeliness of financial report submissions. This study used a sample of all the trade, services and investment companies listed in Indonesia Stock Exchange in 2014-2016. A total of 78 companies were examined. Multiple linear regression was used to test the hypotheses. Results showed that profitability, outsider ownership, the reputation of the public accounting firm and financial risk had significant effects on the timeliness of financial report submissions, but leverage and firm size did not have the effect. The originality of this paper is proven by that sample used of trade, service and investment companies and by using the measure of an auditor’s reputation. Both of which had been studied earlier. The implications from this study for regulators is that regulations can be better determined to oversee and ensure a high standard from the financial reporting mechanism in the Indonesia Stock Exchange.

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DOI: https://doi.org/10.11114/bms.v5i1.4144

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Business and Management Studies     ISSN 2374-5916 (Print)     ISSN 2374-5924 (Online)

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