Factors affecting the delay of company financial statements

• Anisa Syafiqa Raihani

  a:1:{s:5:"en_US";s:18:"Lampung University";}

  Author

• Tri Joko Prasetyo

  University of Lampung, Indonesia

  Author

• Fitra Dharma

  University of Lampung, Indonesia

  Author

This study aims to prove the influence of company size and profitability toward timeliness of company's financial statement. The population of this study is mining companies that were listed in Indonesia Stock Exchange (BEI) in 2016 -2018. The method used for determining the sample was purposive sampling method and the number of samples obtained was 36 companies. The results of this study indicate that company size and profitability variables have no effect on timeliness of company's financial statement.

1. Tri Joko Prasetyo, University of Lampung, Indonesia

   Faculty of Economics and Business

2. Fitra Dharma, University of Lampung, Indonesia

   Faculty of Economics and Business

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