The Effect of Return on Assets, Audit Opinion, Company Size, and Debt to Equity Ratio in Timeliness of Corporate Financial Reporting in Indonesia

Nur Wahyuni

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Published: Nov 23, 2021

Keywords:

Return on Assets, Audit Opinion; Company Size; Debt to Equity Ratio; Timeliness of Financial Reporting.

Nur Wahyuni

Abstract

This study aims to examine the effect of return on assets, audit opinion, firm size, and debt to equity ratio on timeliness of company financial reporting. This study is a quantitative study, using secondary data obtained from the Indonesia Stock Exchange (IDX). The total population in this study was 45 companies listed on the Indonesia Stock Exchange in 2017-2019. There are 20 companies that meet the criteria to be used as samples in this company. The analysis technique used in this research is multiple linear regressions. The results showed that the return on assets and debt to equity ratio variables had a significant effect on the timeliness of financial reporting. While the firm size var iable has no significant effect on the timeliness of financial reporting. This study uses research variables, namely return on assets, audit opinion, firm size, and debt to equity ratio. These factors were then tested using logistic regression analysis. Selection of banking sector companies listed on the Indonesia Stock Exchange as research objects and the 2017-2019 research periods.

Issue

Vol. 58 No. 5 (2021): Vol. 58 No. 5 (2021)

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Articles

This work is licensed under a Creative Commons Attribution 4.0 International License.

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