The impact of leverage, firm size and public ownership toward the timeliness of financial reporting on basic industry and chemical companies listed in Indonesia Stock Exchange

Sukri, Angie Florencia (2021) The impact of leverage, firm size and public ownership toward the timeliness of financial reporting on basic industry and chemical companies listed in Indonesia Stock Exchange. Bachelor thesis, Universities Pelita Harapan.

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Abstract

Timeliness of Financial Reporting is one of the most considered factors by investors in decision-making since the financial statements consist of the information of the company’s financial position and performance throughout the year. Companies that are not timely in financial reporting affect the investors decision as the information is outdated. Which is why the timeliness of financial reporting is really important. Leverage and public ownership are influence from outside the companies which can’t be controlled by the company and the firm size is the total assets of the company which might influence the timeliness of financial reporting. Therefore, this study aims to identify the impact of leverage, firm size and public ownership as the independent variables toward the timeliness of financial reporting as the dependent variable. This research is conducted by using quantitative descriptive research method using secondary data that were taken from the Basic Industry and Chemical companies which are listed in Indonesian Stock Exchange with the populations of 66 companies. The samples are obtained using purposive sampling method. The total sample is 47 companies from the year 2017-2019 The data analysis is using logistic regression analysis. The results of research and analysis by using SPSS 25 indicate that: Leverage, Firm Size and Public Ownership have no significant impact toward the Timeliness of Financial Reporting neither partially nor simultaneously. It is concluded that there are other factors that can impact the timeliness of financial reporting, which is yet to discuss in this research./ Ketepatan waktu pelaporan keuangan adalah salah satu faktor yang paling dipertimbangkan oleh investor dalam pengambilan keputusan karena laporan keuangan memiliki informasi posisi keuangan dan kinerja dalam satu periode. Perusahaan yang tidak tepat waktu dalam pelaporan keuangan akan mempengaruhi keputusan investor karena informasi dianggap sudah tidak up to date. Oleh karena itu ketepatan waktu pelaporan keuangan sangat penting. Leverage dan Kepemilikan Publik adalah pengaruh dari luar perusahaan yang tidak dapat dikendalikan dan ukuran perusahaan adalah total aset perusahaan yang mungkin dapat mempengaruhi ketepatan waktu pelaporan keuangan. Oleh karena itu penelitian ini bertujuan untuk mengidentifikasi dampak leverage, ukuran perusahaan dan kepemilikan publik sebagai variabel bebas dan ketepatan waktu pelaporan keuangan sebagai variabel terikat. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif deskriptif dengan menggunakan data sekunder yang diambil dari perusahaan Bahan Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia. dengan populasi 66 perusahaan. Dan sampel diperoleh dengan menggunakan metode purposive sampling. Total sampel adalah 47 perusahaan dari tahun 2017- 2019 Data analisis menggunakan analisis regresi logistik. Hasil penelitian dan analisis dengan menggunakan SPSS 25 menunjukkan bahwa: Leverage, Ukuran Perusahaan dan Kepemilikan Publik tidak memiliki pengaruh signifikan terhadap Ketepatan waktu pelaporan keuangan, baik secara parsial maupun bersamaan. Dapat disimpulkan bahwa masih ada beberapa faktor yang dapat mempengaruhi ketepatan waktu pelaporan keuangan yang belum di bahas di penelitian ini.

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