Research Article
The Analysis of Factors Affect Timeliness Financial Statement of Indonesia Stock Exchange Company
@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
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.