盈利能力、流动性和首席执行官性别对财务报告及时性的影响

Eka Risti Anafi, Windy Windyastuti
{"title":"盈利能力、流动性和首席执行官性别对财务报告及时性的影响","authors":"Eka Risti Anafi, Windy Windyastuti","doi":"10.47191/jefms/v7-i7-47","DOIUrl":null,"url":null,"abstract":"Delays in the financial reporting of Companies listed on the Indonesia Stock Exchange can raise doubts about the relevance of the company's financial statements. This research aims to determine and obtain empirical evidence of the influence of profitability, liquidity, and Chief Executive Officer (CEO) gender on the timeliness of financial reporting. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample was 68 property & real estate sector companies listed on the Indonesia Stock Exchange consecutively in 2020-2022 obtained by purposive sampling technique. The research data is analyzed by logistic regression. The results show that profitability positively affects the timeliness of financial reporting, while liquidity and Chief Executive Officer (CEO) Gender have no effect on the timeliness of financial reporting.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Profitability, Liquidity, and Chief Executive Officer Gender on the Timeliness of Financial Reporting\",\"authors\":\"Eka Risti Anafi, Windy Windyastuti\",\"doi\":\"10.47191/jefms/v7-i7-47\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Delays in the financial reporting of Companies listed on the Indonesia Stock Exchange can raise doubts about the relevance of the company's financial statements. This research aims to determine and obtain empirical evidence of the influence of profitability, liquidity, and Chief Executive Officer (CEO) gender on the timeliness of financial reporting. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample was 68 property & real estate sector companies listed on the Indonesia Stock Exchange consecutively in 2020-2022 obtained by purposive sampling technique. The research data is analyzed by logistic regression. The results show that profitability positively affects the timeliness of financial reporting, while liquidity and Chief Executive Officer (CEO) Gender have no effect on the timeliness of financial reporting.\",\"PeriodicalId\":509310,\"journal\":{\"name\":\"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-07-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47191/jefms/v7-i7-47\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47191/jefms/v7-i7-47","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

印度尼西亚证券交易所(Indonesia Stock Exchange)上市公司财务报告的延迟会让人对公司财务报表的相关性产生怀疑。本研究旨在确定盈利能力、流动性和首席执行官(CEO)性别对财务报告及时性的影响,并从中获得经验证据。采用的研究类型是定量研究。使用的数据是来自公司年报的二手数据。样本为 2020-2022 年连续在印尼证券交易所上市的 68 家物业和房地产行业公司,采用目的性抽样技术获得。研究数据采用逻辑回归法进行分析。结果显示,盈利能力对财务报告的及时性有积极影响,而流动性和首席执行官(CEO)性别对财务报告的及时性没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
The Influence of Profitability, Liquidity, and Chief Executive Officer Gender on the Timeliness of Financial Reporting
Delays in the financial reporting of Companies listed on the Indonesia Stock Exchange can raise doubts about the relevance of the company's financial statements. This research aims to determine and obtain empirical evidence of the influence of profitability, liquidity, and Chief Executive Officer (CEO) gender on the timeliness of financial reporting. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample was 68 property & real estate sector companies listed on the Indonesia Stock Exchange consecutively in 2020-2022 obtained by purposive sampling technique. The research data is analyzed by logistic regression. The results show that profitability positively affects the timeliness of financial reporting, while liquidity and Chief Executive Officer (CEO) Gender have no effect on the timeliness of financial reporting.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
The Impact of Institutional Quality on External Debt Management in Nigeria Examining the Business Growth Challenges and Prospects of Small and Medium Enterprises (SMEs): A Case Study of Garden Township Metal Fabricators, Lusaka Implementing Islamic Banking Services in Uzbekistan The Relationship between Growth and Quota Restrictions Concerning the Textile and Clothing Industry: A Study on RMG Sector of Bangladesh Analysis of the Implementation of Tourism Events on Regional Income of Bangka District
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1