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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.

Keywords
timeliness financial statement
Published
2020-03-11
Publisher
EAI
http://dx.doi.org/10.4108/eai.11-12-2019.2290841
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