Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan
Abstract
Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports.
Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.
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References
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Astuti, W., & Erawati, T. (2018). Pengaruh Profitabilitas , Umur Perusahaan Dan Penyampaian Laporan Keuangan Perusahaan (Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 ). Jurnal Kajian Bisnis, 26(2), 144–157.
Ben Rejeb Attia, M., Lassoued, N., & Sassi, H. (2019). Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries. International Trade Journal, 33(3), 277–301. https://doi.org/10.1080/08853908.2018.1459212
Clatworthy, M. A., & Peel, M. J. (2016). The timeliness of UK private company financial reporting: Regulatory and economic influences. British Accounting Review, 48(3), 297–315. https://doi.org/10.1016/j.bar.2016.05.001
Güleç, Ö. F. (2017). Timeliness of corporate reporting in developing economies: Evidence from Turkey. Journal of Accounting and Management Information Systems, 16(3), 219–239. https://doi.org/10.24818/jamis.2017.03001
Ha, H. T. V., Hung, D. N., & Phuong, N. T. T. (2018). The study of factors affecting the timeliness of financial reports: The experiments on listed companies in Vietnam. Asian Economic and Financial Review, 8(2), 294–307. https://doi.org/10.18488/journal.aefr.2018.82.294.307
Huang, H. W., Dao, M., & Sun, W. C. (2017). The Timeliness of Financial Reporting and Fair Values: Evidence from U.S. Banks. Review of Pacific Basin Financial Markets and Policies, 20(1), 1–30. https://doi.org/10.1142/S0219091517500060
Ie, I. C. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Universitas Bandar Lampung IOSR Journal of Economics and Finance, 3(1), 56. https://doi.org/https://doi.org/10.3929/ethz-b-000238666
Imam Ghozali. (2018). Aplikasi Analisis Multivari-ate dengan Program SPSS. Semarang: Semarang: Badan Penerbit Universitas Diponegoro.
Imaniar, F. Q. (2016). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan. Ilmu Dan Riset Akuntansi, 5(2460–0585).
Jensen, M. C.,& Meckling, W. H. (1976). The theory of the firm, managerial ownership, agency cost and ownership structure. Journal of Financial Economics, 3, 305–361.
Joened, J., & Damayanthi, I. (2016). Pengaruh Karakteristik Dewan Komisaris, Opini Auditor, Profitabilitas, Dan Reputasi Auditor Pada Timeliness of Financial Reporting. E-Jurnal Akuntansi, 14(1), 423–450.
Kamalluarifin, W. F. S. W. (2016). The Influence of Corporate Governance and Firm Characteristics on the Timeliness of Corporate Internet Reporting By Top 95 Companies in Malaysia. Procedia Economics and Finance, 35(16), 156–165. https://doi.org/10.1016/s2212-5671(16)00020-4
Kieso, D. E., Weygand, & Warfield. (2018). Intermediate Accounting IFRS. Jakarta: Jakarta: Erlangga.
Komang Wahyu Surya Saputra, I. W. R. (2017). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Opini Audit Sebagai Pemoderasi. E-Jurnal Akuntansi, 20, 1592–1620. https://doi.org/10.24843/EJA.2017.v20.i02.p26
Kristiantini, M, D, Sujana, I. K. (2017). Pengaruh Opini Audit, Audit Tenure, Komisaris Independen, Dan Kepemilikan Manajerial Pada Ketepatwaktuan Publikasi Laporan Keuangan. E-Jurnal Akuntansi, 20.1, 729–757.
Lourenço, I. C., Branco, M. C., & Curto, J. D. (2018). Timely reporting and family ownership: the Portuguese case. Meditari Accountancy Research, 26(1), 170–192. https://doi.org/10.1108/MEDAR-05-2016-0058
Lunenburg, F. C. (2012). Compliance Theory and Organizational Effectiveness. In International Journal of Scholarly Academic Intellectual Diversity (Vol. 14).
Mahendara, I. B. K. Y., & Putra, I. N. W. A. (2014). Pengaruh Komisaris Independen, Kepemilikan Institusional, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Ketepatwaktuan. E-Jurnal Akuntansi Universitas Udayana, 9(1), 180–199.
Messier, W. F., Glover, S. M., & Prawitt, D. F. (2006). Auditing & Assurance Service: A Systematic Approach. In United States of America, New York: McGraw-Hill Education (Edisi Keem). Jakarta: Salemba Empat.
Nisa, R. A. S. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas dan Umur Perusahaan Terhadap Ketetapan Waktu Pelaporan Keuangan Perusahaan Manufaktur. Jurnal Akuntansi STIE Perbanas.
Oussii, A. A., & Boulila Taktak, N. (2018). Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Owusu-Ansah, S., & Leventis, S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review, 15(2), 273–287. https://doi.org/10.1080/09638180500252078
Pah, H. L., & Christiawan, Y. J. (2017). Pengaruh Kepemilikan Keluarga Terhadap Profitabilitas Dengan Firm Age, Firm Size, Dan Leverage Sebagai Variabel Kontrol. Busuness Accounting Review, 5(2), 409–420.
Pradipta, D. N., & Suryono, B. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu. Jurnal Ilmu Dan Riset Akuntansi, 6, 1–17.
Pramesti, N. M. M. D., & Suputra, D. G. D. (2019). Pengaruh Financial Distress, Komisaris Independen, Kepemilikan Institusional, Audit Tenure, dan Reputasi Kantor Akuntan Publik Pada Ketepatwaktuan Publikasi
Laporan Keuangan. E-Jurnal Akuntansi, 26, 881. https://doi.org/10.24843/eja.2019.v26.i02.p02
Putri, N. P. W. A., & Latrini, Y. (2018). Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan. E-Jurnal Akuntansi, 22, 2204. https://doi.org/10.24843/eja.2018.v22.i03.p21
Rahayu, R. D. T., & Waluyo, I. (2017). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Opini Auditor, dan Kepemilikan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015). Jurnal Pendidikan Akuntansi, 6(1), 1–23.
Sanjaya, I. M. D. M., & Wirawati, N. G. P. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei I. E-Jurnal Akuntansi Universitas Udayana, 15, 17–26.
Yuniarti, R. (2018). Rina Yuniarti Pengaruh Likuiditas, Ukuran Perusahaan Dan Reputasi KAP. Baabu Al-Ilmi, 1, 127–145.
Published
2021-02-22
How to Cite
ANGGITA DWIANTARI, Ni Kadek; MEDIATRIX RATNA SARI, Maria.
Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 2, p. 374-387, feb. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/66104>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i02.p09.
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