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
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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。
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.
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