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570  Articles
1 of 57 pages  |  10  records  |  more records»
This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indone... see more

This research aims to analyze the factors that affect the timeliness of financial reports submitted to Indonesia Stock Exchange-listed manufacturing companies in the various industrial sectors. Profitability, liquidity, and firm size are the independent v... see more

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship ... see more

The Covid-19 pandemic situation has an impact on the implementation of health services which cause delays in immunization services in health facilities. National   data showed a decrease in the basic immunization from 55,2% in 2018 to 53,07% in ... see more

In recent years, IDX reported that a high number of enterprises’ financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting tim... see more

The purpose of this study was to determine the effect of company size, company age, leverage and profitability on the timeliness of financial statement submission. The population used in this study is the annual report of chemical sector companies listed ... see more

Background The urgency of the problem of malignant neoplasms (MN) is due to the increase in morbidity and a major role in the formation of premature mortality and disability of the population.Objective: to determine the oncoepidemiological situation and t... see more

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver th... see more

AbstractTimeliness of drafting or reporting an audit report on the company's financial statements could affect the value of such financial statements. If financial statement information is not delivered in a timely manner, thus it is not relevant which co... see more

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