Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia

Research Article

The Analysis of Factors Affect Timeliness Financial Statement of Indonesia Stock Exchange Company

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  • @INPROCEEDINGS{10.4108/eai.11-12-2019.2290841,
        author={S  Suginam and R  Rohminatin and Hastuti  Olivia and Anda  Yanny},
        title={The Analysis of Factors Affect Timeliness Financial Statement of Indonesia Stock Exchange Company},
        proceedings={Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia},
        publisher={EAI},
        proceedings_a={WMA-3},
        year={2020},
        month={3},
        keywords={timeliness financial statement},
        doi={10.4108/eai.11-12-2019.2290841}
    }
    
  • S Suginam
    R Rohminatin
    Hastuti Olivia
    Anda Yanny
    Year: 2020
    The Analysis of Factors Affect Timeliness Financial Statement of Indonesia Stock Exchange Company
    WMA-3
    EAI
    DOI: 10.4108/eai.11-12-2019.2290841
S Suginam1,*, R Rohminatin2, Hastuti Olivia3, Anda Yanny1
  • 1: Department Of Computer Science, STMIK Budi Darma, North Sumatera, Indonesia
  • 2: Department Of Computer Science, STMIK ROYAL Kisaran, North Sumatera, Indonesia
  • 3: Department Of Syari’ah Accounting, STAI Al Islahiyah Binjai, North Sumatera, Indonesia
*Contact email: s.suginam@gmail.com

Abstract

The process of submitting annual periodic financial statements shall have an opinion in accordance with or inappropriateness of such financial statements. Timely delivery of reporting will result in a good relevance to the reporting contents made to the decision maker, in this case, the investor. Many factor factors become the main obstacle in influencing timeliness in financial reporting of a company. In this research, researcher use several variables, that is variable of timeliness as the dependent variable, and company size variable, a variable of public accountant office as the independent variable. Researchers use a population of companies listed on the Indonesia Stock Exchange (BEI). The results of this study are expected to reveal the factors that become obstacles to timeliness of financial statement.