PERSPEKTIF FAKTOR KEUANGAN DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
DOI:
https://doi.org/10.33197/jabe.vol7.iss2.2021.777Kata Kunci:
ROA, leverage, Managerial Ownership, Punctuality in submitting a financial reportAbstrak
This research aims to determine the financial factors that can influence punctuality in submitting financial reports on the consumption industry companies listed on the Indonesian Stock Exchange for four years (2017-2020). The financial factor used in this research is an independent variable: profitability projected with ROA, leverage to determine the debt ratio amount toward equity, and managerial ownership to determine how much the share ownership management influences the decision-making. The research sample consisted of 29 companies of the consumption industry selected using purposive sampling with specific criteria. The data analysis applies the analysis of regression panel data. This research result showed that ROA was not negatively influenced by punctuality in submitting the financial report, and managerial ownership influences positively and significantly on punctuality in submitting the financial report.
Unduhan
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2022 Deranika Ratna Kristiana, Ivana Oktarina Sopacua, Cahyo Indraswono
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.