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
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- EP ID EP744949
- DOI 10.47191/ijsshr/v7-i09-31
- Views 42
- Downloads 0
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