Study of the Timeliness of Annual Financial Reporting for Public Companies on the Indonesia Stock Exchange during the Covid-19 Pandemic
. Wahjono *
AMIK Jakarta Technology Cipta Semarang, Central Java, Indonesia.
Alex Candra Iswanto
AMIK Jakarta Technology Cipta Semarang, Central Java, Indonesia.
Batista Sufa Kefi
STIE Dharmaputra Semarang, Central Java, Indonesia.
. Subchan
STIE Dharmaputra Semarang, Central Java, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Aims: Study this regarding the timeliness, aim test influence company size, leverage, profitability and internal control system (ICS) on timeliness in companies listed on the Indonesia Stock Exchange (IDX).
Study Design: Correlational.
Place and Duration of Study: The Indonesia Stock Exchange in 2020.
Methodology: Population study this is whole companies listed on the Indonesia Stock Exchange in 2020. Sample 84 is determined based on the formula Slovin, with a simple random sampling technique. The analytical method used multiple linear regression with SPSS 24 program.
Results: Profitability and ICS significantly negatively affect timeliness reporting finance, while leverage has a positive impact; as for the size company, no influence on timeliness reporting finance.
Conclusion: Research results support signalling theory, providing empirical proof that timeliness will also be the more appropriate time for companies with high profitability and ICS.
Keywords: Timeliness, internal control system, profitability, leverage, company size