Factors affecting the delay of company financial statements

Authors

  • Anisa Syafiqa Raihani a:1:{s:5:"en_US";s:18:"Lampung University";}
  • Tri Joko Prasetyo University of Lampung, Indonesia
  • Fitra Dharma University of Lampung, Indonesia

DOI:

https://doi.org/10.31686/ijier.vol7.iss12.2044

Keywords:

Company Size, Profitability, Timeliness Of Company's Financial Statement

Abstract

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.

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Author Biographies

  • Tri Joko Prasetyo, University of Lampung, Indonesia

    Faculty of Economics and Business

  • Fitra Dharma, University of Lampung, Indonesia

    Faculty of Economics and Business

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Published

2019-12-01

Issue

Vol. 7 No. 12 (2019): International Journal for Innovation Education and Research

Section

Journal Articles

License

Copyright (c) 2019 Anisa Syafiqa Raihani, Tri Joko Prasetyo, Fitra Dharma

Creative Commons License

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

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How to Cite

Raihani, A. S., Prasetyo, T. J. ., & Dharma, F. . (2019). Factors affecting the delay of company financial statements. International Journal for Innovation Education and Research, 7(12), 246-255. https://doi.org/10.31686/ijier.vol7.iss12.2044

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