11349-32710-2-PB (1).pdf - Jurnal Reviu Akuntansi dan Keuangan vol 10 no 1 p 9-20 Article Type Research Paper Website ejournal.umm.ac.id\/index.php\/jrak

11349-32710-2-PB (1).pdf - Jurnal Reviu Akuntansi dan...

This preview shows page 1 - 3 out of 12 pages.

J urnal R eviu A kuntansi dan K euangan, vol 10 no 1, p. 9-20 © 2020 jrak. all rights reserved Website: ejournal.umm.ac.id/index.php/jrak Afiliation: 1 Faculty of Economics and Business, Universitas Muhammadiyah Malang, East Java, Indonesia *Correspondence: [email protected] DOI: 10.22219/jrak.v10i1.11349 Citation: Juanda, A., & Rachmasari. (2020). Corporate Size, Profitability, Liquidity And Accuracy of Corporate Internet Reporting Time. Jurnal Reviu Akuntansi dan Keuangan, 10(1), 9-20. Article Process Submitted: March 12, 2020 Reviewed: March 12, 2020 Revised: April 02, 2020 Accepted: April 03, 2020 Published: April 13, 2020 Office: Department of Accounting University of Muhammadiyah Malang GKB 2 Floor 3. Jalan Raya Tlogomas 246, Malang, East Java, Indonesia P-ISSN: 2615-2223 E-ISSN: 2088-0685 Article Type: Research Paper Corporate Size, Profitability, Liquidity And Accuracy Of Corporate Internet Reporting Time Ahmad Juanda 1* , Fathiya Rachmasari 1 ABSTRACT This research aims to determine the effect of company size, profitability and liquidity on corporate internet reporting timeliness which is focused on manufacture companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses manufacture companies that listed on IDX period 2018, which uses purposive sampling as the method to choose samples. 122 manufacture companies are selected as the samples of this research. Data analysis techniques in this research used ordinal logistic regression that has previously been fulfilled goodness fit and parallel lines test. The result of this research is company size has a negative effect on corporate internet reporting timeliness that causes corporate internet reporting timelines of the samples companies become shorter, which means better timeliness meanwhile profitability and liquidity do not affect corporate internet reporting timeliness of samples’ companies. This study contributes to the reference related to factors that affect the timeliness of corporate internet reporting. KEYWORDS: Company Size; Corporate Internet Reporting; Liquidity; Profitability; Timeliness.
Image of page 1
Juanda & Rachmasari, Corporate Size, Profitability, Liquidity 10 JRAK 10.1 INTRODUCTION The capital market in Indonesia has now developed rapidly despite the ups and downs (Rahma et al., 2017). This development is marked by the increasing number of companies that go public. Financial reports are an important reference for stakeholders and thus their timeliness is very important for the effectiveness of investment decision making (Al- Muzaiqer et al., 2016). Timeliness is the most important element of financial information for the accounting profession. To achieve timeliness, fast and accurate information is needed so that information needed by users of financial statements can be available on time (Kusrinanti et al., 2012). Timeliness means having information available for decision making before the information loses its ability to influence decisions. If information is not available when needed or available long after the event is reported, the report has no value for future actions, has no relevance and is not useful (Taufik et al., 2014).
Image of page 2
Image of page 3

You've reached the end of your free preview.

Want to read all 12 pages?

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes