THE INFLUENCE OF FIRM SIZE, PROFITABILITY, SOLVABILITY, REPUTATION OF THE AUDITORS AND AUDIT COMMITTEE ON THE TIMELINESS REPORTING OF MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015 – 2017
Keywords:profitability, solvability, firm size, reputation of the audit firm, audit committee, timeliness reporting
This study aims to analyse the effect of firm size, profitability, solvability, auditor’s reputation and audit committee on the timeliness of financial reporting of manufacturing companies on the Indonesian Stock Exchange. This type of research is quantitative research using secondary data collection techniques in the form of financial statements of companies listed on the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia stock exchange. With the criteria that the company has submitted financial statements in 2015 until 2017. Data is processed using multiple regression analysis. The results of the multiple regression analysis used show that company size, profitability and solvency have a significant effect, but the reputation of the auditor and audit committee is not significant to the timeliness of financial reporting.
How to Cite
The authors who publish in International Journal of Public Budgeting, Accounting and Finance (IJPBAF) agree to the following terms:
- This journal provides immediate open access to its content. All the articles are licensed under a Creative Commons Attribution 4.0
- Authors grant the journal right of (a) first publication and distribution of the article, (b) making it available to public, (c) public presentation.
- Authors have the right to enter into separate contractual arrangements for posting the article to an institutional repository or publish it in a book with an acknowledgement of its initial publication in this journal.
- Authors are permitted to post citations from their work online (e.g. on their website) with an acknowledgement of its initial publication in this journal.