The Effect of Company and Auditor Characteristics on Timeliness of Financial Reporting: A Study of Banking Companies in Indonesia

Abstract

The purpose of this study is to find out the effect of company characteristics (profitability, company age, and company size) and auditor characteristics (quality of external auditors and audit committees) on the timeliness of financial reporting. The population in this study is all banking companies listed on the IDX 2017-2019, with a total of 90 samples. For data analysis, logistic regression analysis was performed with the analysis tool SPSS v.21. Each of the independent variables of the characteristics of the company and the auditors, namely, profitability and the audit committee, showed a significant effect, while the age of the company, size of the company, and quality of the external auditors had no significant effect. This research contributes to companies’ future policies, especially in terms of improving the timeliness of financial reporting.