Factors affecting the delay of company financial statements 103 473

Authors

  • 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

        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.

        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.

        Copyrights for articles published in IJIER journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author for more visit Copyright & License.

        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