Factors affecting timeliness of financial reporting firm listed in indonesia stock exchange

Abstract

Financial statements are communicating financial information to parties outside the company. Timeliness of reporting financial information is needed by users of financial statement information. The timeliness of the submission of financial reports has been regulated in the capital market Law No.8 of 1995. This study aims to find empirical evidence about the factors that affect the timeliness of corporate financial reporting. Profitability and financial leverage. Samples were selected by using purposive sampling, means sample used in this study are samples meet certain criteria. This study uses multiple regression analysis and is processed using SPSS. The results showed that profitability and financial leverage had an effect on the timeliness of the company's financial reporting.