Meiryani Meiryani
ABSTRACT
Financial statements are communicating financial information to parties outside the company. Timeliness of reporting financial information is needed by users of financial statement information. The timeliness of the submission of financial reports has been regulated in the capital market Law No.8 of 1995. This study aims to find empirical evidence about the factors that affect the timeliness of corporate financial reporting. Profitability and financial leverage. Samples were selected by using purposive sampling, means sample used in this study are samples meet certain criteria. This study uses multiple regression analysis and is processed using SPSS. The results showed that profitability and financial leverage had an effect on the timeliness of the company's financial reporting.
- Annisa, Nur. 2004. "Timeliness of Financial Statement Submission: Review of Management Performance, Auditor Quality, and Audit Opinion". Faculty of Economics, Atma Jaya Catholic University of Indonesia.Google Scholar
- Azhar Susanto & Meiryani. 2019. Antecedents of environmental management accounting and environmental performance: Evidence from Indonesian small and medium enterprises. International Journal of Energy Economics and Policy. 9(6), pp. 401-407.Google ScholarCross Ref
- Bagranoff, Nancy A. Simkin, Mark G. & Norman, Carolyn Strand. 2012. Core concept of accounting information systems. 11th Edition. Jhon wiley & sons,inc.Google Scholar
- DeLone, Wiliam H. Mclean, Ephraim R. 2003. The DeLone and McLean Model of Information Systems Success: A ten Year Update, Journal of Management Information Systems. Volume 19, No 4, pp. 9-30.Google ScholarDigital Library
- Denny, Indra Prasetya. 2011. Analysis of the Influence of Company Size, Liquidity, Leverage, and Profitability on mandatory disclosure, (Empirical Study of Manufacturing Companies Listed on the IDX 2008-2009). Undergraduate program (S1), Faculty of Economics, Diponogoro University.Google Scholar
- Galliers Robert D. And Dorothy E. Leadiner. 2009. Strategic Information Management Challenges and Strategies in Managing Information System Fourth Edition This Edition published 2009 by Routledge 270 Madison Ave, New York, NY 10016.Google Scholar
- Hall, James A. 2011. Accounting Information System. Sixth Edition. South Western : Cengage Learning.Google Scholar
- Heidmann, Marcus. Schaffer, Utz & Strahringer, Susanne. 2008. Exploring the Role of Management Accounting Systems in Strategic Sensemaking. Information Systems management. Volume 25. Pp.244-257.Google Scholar
- Horan T A, Abhichandani. 2016 '' EGOVSAT: Toward a Robust Measure of E- Government service Statisfaction in Transportation,'' International Conference on Electronic Government, Ottawa, Canada.Google Scholar
- Hurt, Robert L. 2008. Accounting Information System: Basic Concept & Current Issues. McGraw Hill.Google Scholar
- Gelinas, Ulric J. dan Dull, Richard B.. 2012. Accounting Information System. International Student Edition. Thomson Sounth Western.Google Scholar
- Indrayani, Evi and Humdiana. (2009). Management Information Systems, Preparing Knowledge-Based Workers in Managing Information Systems. Media Discourse Partner. Jakarta.Google Scholar
- Laudon, K C. & J P. Laudon. 2012. Managemen Information System : Managing The Digital Firm. 12th Edition. NJ: Prentice-Hall.Google Scholar
- Kothari, C.R. 2012. Reaseach Methodology: Methods and techniques. Second Revised edition. New Age International Publisher.Google Scholar
- McLeod, Raymon & Schell, George P. 2008. Managemen Information Systems. 10th Edition. Pearson Prentice Hall USA.Google Scholar
- Meiryani, Azhar Susanto, Dezie L Warganegara. 2019. The issues influencing of environmental accounting information systems: an empirical investigation of SMEs in Indonesia. International Journal of Energy Economics and Policy 9(1), pp. 282-290.Google Scholar
- Meiryani and Azhar Susanto. 2018. The Influence of Information Technology on The Quality of Accounting Information System. ACM International Conference Proceeding Series. Pp.109-115.Google Scholar
- Nurcahyo, Yusuf Eko, Purnomo Budi Santoso and Rudi Soenoko. (2012). Application Adempiere Enterprise Resource Planning (Erp) at PT Global Agrotek Nusantara (GAN). BISTEK Journal of Business and Technology, Vol. 20, No. 1.Google Scholar
- Norazim, Hanif. 2014. Signaling Theory. (PDF) A. Signaling Theory (Signaling Theory) Signaling theory emphasizes the importance of information that | Hanif Norazmi - Academia.eduGoogle Scholar
- Paniwinata, Garindra. 2006. Factors that affect the timeliness of financial reporting after Bapepam's decision Number: Kep-36 / PM / 2003, Empirical study of manufacturing companies listed on the JSE, Brawijaya University, Malang.Google Scholar
- Peter, Seddon B. 2008. A Respectification and Extension of the Delon and Mc Lean Model of IS Success departemen of information System the University Melbourne Victoria.Google Scholar
- Post, Gerald V & Anderson, David L. 2003. Management Information Systems-Solving Business Problems with Information Technology. 3rd Edition. Mc Graw Hill.Singapure.Google Scholar
- Rama, Dasaratha V. Dan Jones, Frederick L. 2006. Accounting Information System, Internation Student Edition. Thomsom South Western.Google Scholar
- Romney, Marshall B., dan Steinbart, paul J. 2012. Accounting Information Systems.Global Edition. Twelfh Edition. England: Pearson Education Limited.Google Scholar
- Sekaran, Uma dan Bougie, Roger. 2013. Research Methods for Business: A skill- Bulding Apporoach. Six Edition. Jhon Willey & Sons Ltd.Google Scholar
- Stair, Ralph M. & George W. Reynolds. 2012. Principles of Information Systems, Course Technology. 9th Editions. NY:Mc-Graw-Hill.Google Scholar
- Suryalena. (2013). Enterprise Resource Planning (ERP) as the Backbone of Today's Business. Journal of Business Applications Vol. 3 No. 2.Google Scholar
- Whitten Jeffrey, Bentley Lonnie. 2007. Systems Analysis and Design Methods ISBN-13: 978-0073052335 ISBN-10: 0073052337 McGaw-Hill/Irwin; 7th edition.Google Scholar
- Winwin Yadiati & Meiryani. 2019. The role of information technology in E-Commerce. International Journal of Scientific and Technology Research 8(1), pp. 148-150.Google Scholar
Recommendations
The Factors Affecting Internet Financial Reporting Application in Indonesian Listed Manufacturing Company
ICSET 2019: Proceedings of the 2019 3rd International Conference on E-Society, E-Education and E-TechnologyThe purpose of this research is to examine the factors affecting the internet financial reporting (IFR) application in manufacturing companies. Independent variables used are firm size measured by total assets, leverage measured by debt to equity ratio (...
The Effect of Corporate Social Responsibilities on Financial Performance in Manufacturing Sector Listed in Indonesia Stock Exchange
ICIBE '21: Proceedings of the 7th International Conference on Industrial and Business EngineeringSeeing the declining financial performance in the manufacturing sector and the perception that funds spent for Corporate Social Responsibility can affect the company's financial performance, therefore researchers want to conduct further research whether ...
Factors Cause of Tax Avoidance in Companies Listed on Indonesian Stock Exchange
ICIEB '21: Proceedings of the 2021 2nd International Conference on Internet and E-BusinessThis study aims to determine the factors that cause tax avoidance in companies listed on the Indonesian stock exchange (BEI). The following factors that affect tax avoidance include profitability, liquidity, leverage and company size. The population of ...
Comments