Usin, Anna Maria Bernadin, Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X and Suprapti, Suprapti (2022) Elements that Influence THE Timeliness of Commercial Financial Publications (Study on Cement and Infrastructure Service Providers Recorded on the IDX for 2019–2021). In: 7th ICGSS Sustainable Innovation Legal Policy, Alternative Technology and Green Economy, November 4-5, 2022, Universitas Merdeka Malang.

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Abstract

In the world of capital markets one of the significance factors timeliness of financial publications. The reason is the information contains matters related to the financial performance of an entity, which is used for making decisions by users. The financial statements are published on time and will show better in terms of quality and timing of decision-making. This inquiry intent to scrutinize some elements that influence the reliability of financial publications of cement and infrastructure service companies recorded on the IDX during 2019-2021. The factors tested in this delving are leverage ratio (DER), profitability (ROA), firm size, and age. The feature used in this inquest is secondary data amongst specimen appointments exerting a purposive sampling manner. The number of selected data in this analysis is 75 data. Logistic regression analysis is the analytical tool in this study with a consequence plane of 5%. The outcome appears that leverage ratio (DER), profitability (ROA), company size, and age have no impact on the timeliness of the firm's financial publication of cement companies and infrastructure services recorded on the IDX.

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