INFLUENCE OF IFRS APPLICATION, SOLVENCY AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL REPORTING IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022

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Published: May 3, 2024
DOI: https://doi.org/10.34012/japri.v6i1.4575
Keywords:
Implementation of IFRS, solvency, company size and timeliness of financial reporting.

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Widayati Widayati
Universitas YPPI Rembang

Abstract

Financial reporting is a means for companies to convey various information. Timeliness is a way to measure the quality and transparency of financial reporting when financial information is announced. This research serves to test and prove the effect of implementing IFRS, solvency and company size on the timeliness of financial reporting. This research focuses on companies properties and real estate listed on the Indonesian Stock Exchange in 2020-2022 with a population of 64 companies. The sampling method was purposive sampling, so that a total sample of 72 companies was obtained. The data analysis technique used by researchers is logistic regression analysis. The research results show that the implementation of IFRS has a positive and insignificant effect, solvency the negative effect is not significant and company size has a significant positive effect on the timeliness of financial reporting. The value of the coefficient of determination (Nagelkerke R Squeare) is 0.127, this shows that the effect of implementing IFRS, solvency and company size was 12.7% while the remaining 87.3% was explained by factors other than the factors proposed in this research.


 

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How to Cite
Widayati, W. (2024). INFLUENCE OF IFRS APPLICATION, SOLVENCY AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL REPORTING IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022. Akuntansi Prima, 6(1), 1-11. https://doi.org/10.34012/japri.v6i1.4575
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Vol. 6 No. 1 (2024): Akuntansi Prima
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Articles
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