ANALISIS FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE PADA BURSA EFEK INDONESIA

Ayuninda Rara Karlinda Titin Ruliana2 Zilfana

Abstract


Analysis Of Factors That Affect The Timeliness Of Submitting Financial Reports To Food And Beverage Companies On the Indonesian Stock Exchange

Debt to Equity Ratio (DER), Return on Asset (ROA), company size and company age to the timeliness of submitting financial reports need to be careful so that they contribute to Food and Beverage companies on the IDX to remain consistent in reporting financial on time.

 The aim of this research is to find out how much influence the Debt to Equity Ratio (DER), Return on Asset (ROA), company size and company age on the timeliness of report submission, especially the Food and Beverage sub sector company on the IDX.

The results showed that based on the simultaneous test (F test) Debt to Equity Ratio (DER), Return on Assets (ROA), company size and company age together had a significant effect on the timeliness of financial report submission. Based on the partial test of Debt to Equity Ratio (DER), Return on Assets (ROA), and company age have a significant effect on the timeliness of financial report submission, while company size significant effect on the timeliness of financial statement submission

Keywords


Debt to Equity Ratio (DER), Return on Asset (ROA), company size, company age, and timeliness of report submission

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DOI: https://doi.org/10.31293/jma.v13i1.7881

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