Dampak Profitabilitas pada Pengaruh Leverage dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan selama Pandemi COVID-19

Aqilah Syahidah, Rida Prihatni, Dwi Handarini

Abstract


Companies with shares on public exchanges must present their financial reports in a timely manner. Some businesses did not take advantage of the government's easing of financial reporting requirements that was instituted in the wake of the Covid-19 outspread. The intention of this study is to experimentally enquire how profitability affects the connection between leverage, liquidity, and timely filing of financial statements. From 2019 through 2021, the research specialize on energy companies trading on the Indonesia Stock Exchange. A total of 177 data points were collected from 59 different businesses thanks to some strategic sampling. For these data, we ran a logistic regression followed by a test for a moderate regression analysis interaction. The upshot adduce that although liquidity has an effect on the timeliness of filing financial statements, leverage does not. Profitability also amplifies the impact of leverage and liquidity on meeting the deadline for submitting financial statements. Therefore, the upshot of this research adduce that not all debt ratios have an impact on timely financial reporting, and that profitability plays a critical role in amplifying the effect of leverage and liquidity on the timeliness of financial report submission

Keywords


Timeliness, Leverage, Liquidity, Profitability

Full Text:

PDF

References


Aldrian Diliasmara, D., & Nadirsyah. (2019). Pengaruh Profitabilitas, Likuiditas, Financial Leverage, dan Struktur Kepemilikan terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2013-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 304–316.

Al-Juaidi, O., & Al-Afifi, A. A. M. (2016). The Factors Affecting Timeliness of Corporate Financial Reporting: Empirical Evidence from the Palestinian and Amman Stock Exchange. International Journal of Management Sciences and Business Research, 5(10), 123–135. https://ssrn.com/abstract=2866809http://www.ijmsbr.com123

Aqsa, Y. A., Tanjung, A. R., & Indrawati, N. (2020). Pengaruh Debt to Equity Ratio, Ukuran Perusahaan, Current Ratio, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan dengan Profitabilitas sebagai Variabel Moderating. Jurnal Akuntansi, 9, 14–25.

Bursa Efek Indonesia. (2020). Penyampaian Laporan Keuangan Auditan yang Berakhir per 31 Desember 2019.

Bursa Efek Indonesia. (2021). Penyampaian Laporan Keuangan Auditan yang Berakhir per 31 Desember 2020.

Bursa Efek Indonesia. (2022). Penyampaian Laporan Keuangan Auditan yang Berakhir per 31 Desember 2021.

Dewi, A. A. S. S. M., & Dwirandra, A. A. N. B. (2017). Sanksi sebagai Pemoderasi Pengaruh Manajemen Laba, Likuiditas, dan Leverage pada Ketepatan Waktu Pelaporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 19.3., 1970–1999.

Dhanurista, M., Djalil, M. A., & Saputra, M. (2021). ). The Effect of Profitability, Solvability, Firm Size on Timeliness of Financial Reporting with a Going Concern Audit Opinion as a Moderating Variable at Banking Service Company Listed in Indonesian Stock Exchange (BEI) for the year of 2014-2018. International Journal of Business Management and Economic Review, 04(06), 144–152. https://doi.org/10.35409/ijbmer.2021.3329

Du, H., & Wu, K. (2018). XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer? Journal of Emerging Technologies in Accounting, 15(1), 57–75.

Ha, H. T. V., Hung, D. N., & Phuong, N. T. T. (2018). The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam. Asian Economic and Financial Review, 8(2), 294–307. https://doi.org/10.18488/journal.aefr.2018.82.294.307

Hastutik, S. (2015). Pengaruh Profitabilitas, Likuiditas, Struktur Kepemilikan, Ukuran Perusahaan dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 11, 102–111.

Hendrawaty, E. (2017). Perspektif Excess Cash dalam Teori Keagenan. CV. Anugrah Utama Raharja. http://repository.lppm.unila.ac.id/8068/1/Buku%20Referensi%20Excess%20Cash.pdf

Ilmiha, J., Elviani Rangkuti, L., & Khairani Lubis, F. (2022). Analysis of Factors Affecting The Timeliness of Financial Reporting on Manufacturing Companies in The Indonesia Stock Exchange. Journal of Applied Business, Taxation and Economics Research, 1(3), 272–284. https://doi.org/10.54408/jabter.v1i3.52

Islam, L. N. (2015). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan: Profitabilitas sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2012-2013). Diponegoro Journal of Accounting, 4, 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting

Kasmir. (2018). Analisis Laporan Keuangan. Rajawali Pers.

Kementerian Keuangan Republik Indonesia. (2022). Surat Edaran Nomor SE-4/PPPK/2022.

Kusumawardani, R. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Leverage terhadap Ketepatan Waktu Pelaporan Keuangan dengan Profitabilitas sebagai Moderating. Jurnal Ilmu Dan Riset Akuntansi, 7, 1–17.

Kusumayani, N. L., Widanaputra, A. A. G. P., Wirama, D. G., & Budiasih, I. G. A. N. (2019). The Ability of Good Corporate Governance in Moderating the Effects of Financial Distress on the Velocity of Publication of the Financial Statements. International Journal of Multicultural and Multireligious Understanding, 6(5), 80–94. https://doi.org/10.18415/ijmmu.v6i5.1056

Lukason, O., & Camacho-Miñano, M. D. M. (2019). Bankruptcy Risk, Its Financial Determinants and Reporting Delays: Do Managers Have Anything to Hide? Risks, 7(3), 1–15. https://doi.org/10.3390/risks7030077

Mochtar, R. A. F., & Triani, I. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Pertambangan yang Terdaftar di BEI 2016-2018. VALUTA, 8, 1–23.

Murti, W. (2021). Timeliness of Corporate Annual Financial Reporting in Indonesian Banking Industry. Accounting, 7(3), 553–562. https://doi.org/10.5267/j.ac.2021.1.003

Mutiara, D., Putri, A., Nugroho, R., & Ilmiddaviq, M. B. (2020). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan: Profitabilitas sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia. Repositori Institusi Universitas Islam Majapahit.

Nurmiati. (2016). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan. Jurnal Ekonomi Dan Manajemen, 13(2), 166–182. http://journal.feb.unmul.ac.id

Otoritas Jasa Keuangan. (2020). Siaran Pers 18/DHMS/OJK/III/2020.

Otoritas Jasa Keuangan. (2020). Surat Edaran Otoritas Jasa Keuangan Nomor S-92/D.04/2020.

Otoritas Jasa Keuangan. (2021). Surat Edaran Otoritas Jasa Keuangan Nomor 20/SEOJK.04/2021.

Pangestuti, R., Wijayanti, A., & Samrotun, Y. C. (2020). Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI. Owner Riset & Jurnal Akuntansi, 4(1), 164–175. https://doi.org/10.33395/owner.v4i1.199

Putri, E. S., & Terzaghi, M. T. (2022). Determinan Ketepatan Waktu Penyampaian Laporan Keuangan dengan Profitabilitas sebagai Variabel Moderating Perusahaan Manufaktur. Jurnal Menara Ekonomi, 8(1), 92–101.

Rahmawati, T., Nurhayati, E., Martika, L. D., Wiharno, H., & Puspasari, O. R. (2020, March 8). An Empirical Investigation of Internal and External Factors Associated with Audit Report Lag in Indonesia. Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020. https://doi.org/10.4108/eai.12-12-2020.2305126

Rumiyani, E. A., Resmi, S., Transistari, R., & Indarto, M. R. (2021). Logistic Regression Model for Assessing Factors Affecting Timeliness of Financial Statement Submission. E-Jurnal Akuntansi, 31(12), 3000. https://doi.org/10.24843/eja.2021.v31.i12.p05

Srbinoska, D. S., & Srbinoski, I. (2021). A Study on Audit Report Timeliness: The Macedonian Stock Exchange. International Journal of Management and Economics, 57(3), 234–254. https://doi.org/10.2478/ijme-2021-0015

Suadiye, G. (2019). Determinants of the Timeliness of Financial Reporting: Empirical Evidence from Turkey. Hacettepe University Journal of Economics and Administrative Sciences, 37(2), 365–386. https://doi.org/10.17065/huniibf.399838

Surachyati, E., Abubakar, E., & Daulay, M. (2019). Analysis of Factors That Affect the Timeliness of Submission of the Financial Statements on Transportation Companies in Indonesia Stock Exchange. International Journal of Research & Review, 6(1), 190–201. www.idx.co.id

Utami, W. B., & Ratih, S. D. (2020). Factors Affecting the Flow Time of Presentation of Financial Statements (Case Study of Banking Companies Listed on Indonesia Stock Exchange in 2016-2017). International Journal of Economics, Business and Accounting Research (IJEBAR), 4(2), 361–372. http://jurnal.stie-aas.ac.id/index.php/IJEBAR

Winarta, I. W., & Putra, I. N. W. A. (2018). Pengaruh Profitabilitas dan Solvabilitas pada Ketepatwaktuan Publikasi Laporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 1534. https://doi.org/10.24843/eja.2018.v25.i02.p27




DOI: https://doi.org/10.29103/jak.v11i2.12335

Article Metrics

 Abstract Views : 228 times
 PDF Downloaded : 3 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Aqilah Syahidah, Rida Prihatni, Dwi Handarini

Jurnal Akuntansi dan Keuangan (JAK)

ISSN 2301-4717