摘要：The purpose of this study was to determine the effect of company size, company age, leverage and profitability on the timeliness of financial statement submission. The population used in this study is the annual report of chemical sector companies listed on the Indonesia Stock Exchange of 50 financial statements. Sampling technique saturated sampling. Data analysis for hypothesis testing in this study uses multiple linear regression analysis. Based on the analysis and discussion, it can be concluded that there is a significant positive effect on company size and profitability on the timeliness of report submission. In addition, there is also a significant negative effect on the company's age and leverage on the timeliness of financial statement submission.
其他摘要：The purpose of this study was to determine the effect of company size, company age, leverage and profitability on the timeliness of financial statement submission. The population used in this study is the annual report of chemical sector companies listed on the Indonesia Stock Exchange of 50 financial statements. Sampling technique saturated sampling. Data analysis for hypothesis testing in this study uses multiple linear regression analysis. Based on the analysis and discussion, it can be concluded that there is a significant positive effect on company size and profitability on the timeliness of report submission. In addition, there is also a significant negative effect on the company's age and leverage on the timeliness of financial statement submission.
关键词：Brand Awarenes CAT Consumer Perception Consumer Satisfaction Economic Literacy FDI Go-pay Good corporate governance (GCG) Kausalitas Granger PAD Pleasure Prior experience Social Media TAM Utang Luar Negeri VECM counterfeit products e-wallet hedonic motivation pentagon fraud utilitarian motivation Bahasa Pilih bahasa English Bahasa Indonesia Beranda Tentang Kami Login Daftar Cari Terkini Arsip Informasi INDEXING-SITE Beranda > Vol 15; No 1 (2020) > Wijayanti Timeliness Of Financial Statements Submission In Industrial Era 4;0 Case study Of Chemical Sector Companies Iin Wijayanti Sari The purpose of this study was to determine the effect of company size; company age; leverage and profitability on the timeliness of financial statement submission; The population used in this study is the annual report of chemical sector companies listed on the Indonesia Stock Exchange of 50 financial statements; Sampling technique saturated sampling; Data analysis for hypothesis testing in this study uses multiple linear regression analysis; Based on the analysis and discussion; it can be concluded that there is a significant positive effect on company size and profitability on the timeliness of report submission; In addition; there is also a significant negative effect on the company's age and leverage on the timeliness of financial statement submission; Kata Kunci company size: age; leverage; profitability; timeliness Teks Lengkap: PDF (English) Referensi AL-Tahat; Saqer Sulaiman; 2015; Company Attributes and the Timeliness of Interim Financial Reporting In Jordan; International Journal of Application or Innovation in Engineering & Management (IJAIEM) Volume 4; Issue 3; March 2015
