The Effect of Solvency and Company Size on the Timeliness of Financial Reporting in Energy Sector Companies Listed on the Indonesia Stock Exchange Year 2021-2022

Intan Rizkia Chudri, Elviza Elviza, Zulkifli Umar, Fajrika Haswindar, Yulia Yulia, Isdayanti Isdayanti

Abstract


This study aims to examine the influence of solvency and company size on the timeliness of financial reporting, both simultaneously and partially. The two independent variables will be tested for their influence on one non-independent variable, namely the timeliness of financial reporting. This study included all elements of the population that had met the criteria, namely as many as 87 companies that were observed. Observations from 2021-2022 are in companies in the Energy sector. The analysis method used is multiple linear regression. The results of this study found that solvency and company size simultaneously affect the timeliness of financial reporting. Solvency partially has a negative effect on the timeliness of financial reporting. The size of the company partially has a positive effect on the timeliness of financial reporting.


Keywords


Timeliness of financial reporting, solvency and company size.

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.811

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