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International Journal of Economy, Education and Entrepreneurship (IJE3)International Journal of Economy, Education and Entrepreneurship (IJE3)This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique used in this research was purposive sampling, so the sample used was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size do not affect the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05.
The study concludes that profitability and company size do not influence the timeliness of financial reporting for energy sector companies listed on the Indonesia Stock Exchange during the 2019-2022 period.Conversely, liquidity significantly affects the timeliness of financial reporting.These findings suggest that companies in the energy sector should prioritize maintaining adequate liquidity to ensure timely financial reporting.The results of this research are expected to be useful for companies and investors in making decisions related to financial reporting.
Future research could explore the influence of corporate governance mechanisms, such as audit committee independence and the presence of institutional investors, on the timeliness of financial reporting in the energy sector. Additionally, investigating the role of regulatory enforcement and the impact of specific accounting standards on reporting delays would provide valuable insights. Expanding the scope of the study to include companies from other sectors and utilizing a longer time frame could enhance the generalizability of the findings. Furthermore, a qualitative approach, such as interviews with financial managers, could provide a deeper understanding of the challenges companies face in meeting reporting deadlines and the factors that contribute to delays, ultimately leading to more effective strategies for improving financial reporting timeliness and transparency within the Indonesian capital market. This could also include examining the impact of external factors like geopolitical events, such as the Russia-Ukraine war, on reporting timeliness.
- Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan... doi.org/10.33087/eksis.v12i1.240Pengaruh Profitabilitas Ukuran Perusahaan dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan doi 10 33087 eksis v12i1 240
- THE ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING... doi.org/10.53067/ije3.v4i1.237THE ANALYSIS OF THE EFFECT OF PROFITABILITY LIQUIDITY AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING doi 10 53067 ije3 v4i1 237
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