SAKINAH, PUTRI (2019) PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN INTERIM. S1 thesis, Fakultas Ekonomi.
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Abstract
Putri Sakinah. The Association Between Solvability, Firm Size, and Growth on Timeliness of Interim Financial Report. Faculty of Economy. State University of Jakarta, 2019. This study examines the influence between timeliness of interim financial report and attributes of companies (solvability, size of company, and growth). The period of this study is two years, namely 2017 and 2018. This study used secondary data from quarterly financial statement. The population of this study is trading, service, and investment companies listed on the Indonesia Stock Exchange. The research sample was obtained using purposive sampling. The companies that passed the established criteria consisting of 25 companies. The method of analysis used in this study using panel data regression. The results showed that there is a negative association between growth of company and reporting lag. Meanwhile, there are no significant association between solvability and firm size and timeliness of interim financial report. Keywords: Timeliness, Solvability, Firm Size, Growth of Company, Interim Financial Report.
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