Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange

Darmiathi Darmiathi, Nuraini Anzib

Abstract


Objective – This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.

Design/methodology – The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.

Results – The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial


Keywords


timeliness of financial statement submission; company size; audit opinion reputation of public accounting firm, institutional ownership

Full Text:

PDF

References


Akani, F. N. (2017). Timeliness and relevance of financial reporting in Nigerian quoted firms. Management and Organizational Studies, 4(2).

Al Daoud, K. A., Ismail, K. N. I. K., & Lode, N. A. (2014). The timeliness of financial reporting among jordanian companies: Do company and board characteristics, and audit opinion matter? Asian Social Science, 10(13), 191–201. https://doi.org/10.5539/ass.v10n13p191

Attarie, P. N. (2016). Analisis Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan (Studi empiris perusahaan yang terdaftar di BEI. Cendikia Akuntansi, 4(3), 45–59.

Bamahros, H., & Wan-Hussin, W. N. (2016). Types of institutional investors and financial reporting timeliness: Empirical study in Malaysia. In International Conference on Accounting Studies (ICAS) 2016. Langkawi, Kedah, Malaysia.

Basyaib, F. (2007). Manajemen risiko. Jakarta: Grasindo.

Choiruddin. (2015). Analisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan studi empiris pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Akuntansi Politeknik Sekayu, 2(1), 41–56.

DeAngelo, E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. Retrieved from https://doi.org/10.1016/0165-4101(81)90002-1

Fujianti, L. (2015). Analysis market reaction on timeliness reporting: Study on Indonesian stock exchange. International Journal of Business and Management Invention, 5(3), 1–10.

Hasniar, F., & Widyatmini. (2012). Faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan (studi empiris pada perusahaan industri barang konsumsi yang terdaftar di BEI Periode 2007-2011). Universitas Gunadarma.

Ikatan Akuntan Indonesia (IAI). (2007). Standar akuntansi keuangan. Jakarta: Salemba Empat.

Ikatan Akuntansi Indonesia. (2012). Standar akuntansi keuangan (PSAK). Jakarta: Salemba Empat.

Menteri Keuangan. Peraturan menteri keuangan republik Indonesia nomor 17/PMK.01/2008 pasal 3 tentang “Jasa Akuntan Publik” (2008). Jakarta.

Okoeguale, I. (2012). The association between selected corporate governance attributes, company attributes and timeliness of financial reporting in Nigeria. Journal of Finance and Accounting, 3(9).

Rianti, R. (2014). Pengaruh profitabilitas, leverage, kepemilikan institusional, dan kepemilikan manajerial terhadap ketepatan waktu pelaporan keuangan. E-Journal S1 Ak Universitas Pendidikan Ganesha, 2(1).

Sartono, A. (2010). Manajemen keuangan teori dan aplikasi (4th ed.). Yogyakarta: BPFE.

Soesetio, Y. (2008). Kepemilikan manajerial dan kepemilikan institusional, kebijakan dividen, ukuran perusahaan, struktur aktiva dan profitabilitas terhadap kebijakan hutang. Jurnal Keuangan Dan Perbankan, 12(3), 384–398.

Thanatawee, Y. (2014). Institutional ownership and firm value in Thailand. Asian Journal of Business and Accounting, 7(2), 1–22. Retrieved from https://ssrn.com/abstract=2543058

Vuran, B., & Adiloglu, B. (2013). Is timeliness of corporate financial reporting related to accounting variables? Evidence from Istanbul stock exchange. International Journal of Business and Social Science, 4(6), 58–70. https://doi.org/10.1038/srep24230




DOI: https://doi.org/10.24815/jaroe.v2i3.14850

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


Published by:

Accounting Department
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
E-ISSN: 2621-1041

 

Creative Commons License
Journal of Accounting Research, Organization and Economics by Accounting Department of Economics and Business Faculty of Syiah Kuala University is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.unsyiah.ac.id/JAROE/index.