THE TIMELINESS OF FINANCIAL STATEMENT REPORTING IN THE PANDEMIC COVID 19 ERA
No Thumbnail Available
Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
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.
Description
Keywords
Timeliness of Financial Report Reporting, Audit Delay, Firm Size, Audit Firm Reputation