Browsing by Author "Davinsi, Dinio"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    THE TIMELINESS OF FINANCIAL STATEMENT REPORTING IN THE PANDEMIC COVID 19 ERA
    (Solid State Technology Volume: 63 Issue: 4, 2020) Nandiani, Rizka; Dewi, Maulidia Lisma; Rahayu, Rianna Zianida; Davinsi, Dinio; Mulyati, Yati
    This study aims to analyze the effect of audit delay, firm size, and Firm Size reputation on the timeliness of financial reporting for manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample used is in the form of a cross section in one time of observation, namely 2019 and consists of 40 manufacturing companies using a purposive sample. Data were analyzed by logistic regression method using SPSS software. The results showed that audit delay had an effect on the timeliness of financial report reporting, while firm size and Audit Firm reputation had no effect on the timeliness of financial report reporting.