IDEAS home Printed from https://ideas.repec.org/a/rfa/bmsjnl/v5y2019i1p43-51.html
   My bibliography  Save this article

Influencing Factors:The Timeliness of Financial Reporting Submissions

Author

Listed:
  • Enni Savitri
  • Andreas
  • Raja Adri Satriawan Surya

Abstract

The purpose of this study was to examine the effects of profitability, leverage, firm size, outsider ownership, the reputation of the public accounting firm and financial risk on the timeliness of financial report submissions. This study used a sample of all the trade, services and investment companies listed in Indonesia Stock Exchange in 2014-2016. A total of 78 companies were examined. Multiple linear regression was used to test the hypotheses. Results showed that profitability, outsider ownership, the reputation of the public accounting firm and financial risk had significant effects on the timeliness of financial report submissions, but leverage and firm size did not have the effect. The originality of this paper is proven by that sample used of trade, service and investment companies and by using the measure of an auditor¡¯s reputation. Both of which had been studied earlier. The implications from this study for regulators is that regulations can be better determined to oversee and ensure a high standard from the financial reporting mechanism in the Indonesia Stock Exchange.

Suggested Citation

  • Enni Savitri & Andreas & Raja Adri Satriawan Surya, 2019. "Influencing Factors:The Timeliness of Financial Reporting Submissions," Business and Management Studies, Redfame publishing, vol. 5(1), pages 43-51, March.
    • Handle: RePEc:rfa:bmsjnl:v:5:y:2019:i:1:p:43-51
    as

    Download full text from publisher

    File URL: http://redfame.com/journal/index.php/bms/article/view/4144/4298
    Download Restriction: no
    File URL: http://redfame.com/journal/index.php/bms/article/view/4144
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Donald D. Bergh & Brian L. Connelly & David J. Ketchen Jr & Lu M. Shannon, 2014. "Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda," Journal of Management Studies, Wiley Blackwell, vol. 51(8), pages 1334-1360, December.
    2. Siti Rochmah Ika & Nazli A. Mohd Ghazali, 2012. "Audit committee effectiveness and timeliness of reporting: Indonesian evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(4), pages 403-424, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Belen Lopez & Alfonso Torres & Alberto Ruozzi & Jose Antonio Vicente, 2020. "Main Factors for Understanding High Impacts on CSR Dimensions in the Finance Industry," Sustainability, MDPI, vol. 12(6), pages 1-17, March.
    2. Gnekpe, Christian & Jimenez, Alfredo, 2023. "Smoke signal: When firms' patent strategy and local patent protection system affect equity stakes in cross-border acquisitions," Journal of International Management, Elsevier, vol. 29(6).
    3. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku, 2018. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," SocArXiv kxfqe, Center for Open Science.
    4. Manal Alidarous, 2024. "Driving Venture Capital Interest: The Influence of the Big 4 Audit Firms on IPOs," JRFM, MDPI, vol. 17(7), pages 1-31, July.
    5. Krukowski, Kipp A. & Pollack, Jeffrey M. & Rutherford, Matthew W., 2023. "Winning the opportunity to pitch: Piquing startup investors’ interest by sending the right signals in executive summaries," Business Horizons, Elsevier, vol. 66(1), pages 75-86.
    6. Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
    7. Can, Ali Selcuk & Ekinci, Yuksel & Pino, Giovanni, 2021. "Joint brand advertising for emerging heritage sites," Annals of Tourism Research, Elsevier, vol. 91(C).
    8. Lamotte, Olivier & Chalençon, Ludivine & Mayrhofer, Ulrike & Colovic, Ana, 2021. "Intangible resources and cross-border acquisition decisions: The impact of reputation and the moderating effect of experiential knowledge," Journal of Business Research, Elsevier, vol. 131(C), pages 297-310.
    9. Jia Xue & Youshi He & Ming Liu & Yin Tang & Hanyang Xu, 2021. "Incentives for Corporate Environmental Information Disclosure in China: Public Media Pressure, Local Government Supervision and Interactive Effects," Sustainability, MDPI, vol. 13(18), pages 1-20, September.
    10. Binoy Joseph & Amruta Deshpande & Ritu Gupta, 2024. "Innovative Human Resource Practices and Selected HR Outcomes in Software Firms in Kerala," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(2), pages 7194-7215, June.
    11. Tao, Fang & Liu, Xiaohui & Gao, Lan & Xia, Enjun, 2017. "Do cross-border mergers and acquisitions increase short-term market performance? The case of Chinese firms," International Business Review, Elsevier, vol. 26(1), pages 189-202.
    12. Maurer, Joshua D. & Creek, Steven A. & Allison, Thomas H. & Bendickson, Joshua S. & Sahaym, Arvin, 2023. "Affiliation rhetoric and digital orientation in crowdfunding appeals," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
    13. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku, 2018. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," SocArXiv 89cbp, Center for Open Science.
    14. Evila Piva & Cristina Rossi-Lamastra, 2018. "Human capital signals and entrepreneurs’ success in equity crowdfunding," Small Business Economics, Springer, vol. 51(3), pages 667-686, October.
    15. Seung Hoon D. Chung & Simon C. Parker, 2023. "Founder affiliations: jobseeker reactions and impact on employee recruitment by start-up ventures," Small Business Economics, Springer, vol. 61(1), pages 259-283, June.
    16. Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh, 2020. "Differential market valuations of board busyness across alternative banking models," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 201-238, July.
    17. Javornik, Ana & Filieri, Raffaele & Gumann, Ralph, 2020. "“Don't Forget that Others Are Watching, Too!” The Effect of Conversational Human Voice and Reply Length on Observers' Perceptions of Complaint Handling in Social Media," Journal of Interactive Marketing, Elsevier, vol. 50(C), pages 100-119.
    18. Po-Chien Chang & Man-Jing Zhang & Ting Wu, 2021. "Developmental Human Resource Configuration, Unique Human Capital, and Employee Innovative Work Behavior: A Multilevel Moderated Mediation Model," SAGE Open, , vol. 11(2), pages 21582440211, June.
    19. Jermain Kaminski & Christian Hopp & Christian Lukas, 2018. "Who benefits from the wisdom of the crowd in crowdfunding? Assessing the benefits of user-generated and mass personal electronic word of mouth in computer-mediated financing," Journal of Business Economics, Springer, vol. 88(9), pages 1133-1162, December.
    20. Prasad, Krishna & Kumar, Satish & Devji, Shridev & Lim, Weng Marc & Prabhu, Nandan & Moodbidri, Sudhir, 2022. "Corporate social responsibility and cost of capital: The moderating role of policy intervention," Research in International Business and Finance, Elsevier, vol. 60(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rfa:bmsjnl:v:5:y:2019:i:1:p:43-51. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Redfame publishing (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.