Diah Iskandar

University Mercu Buana

Financial Report is a record of financial information in a company during an accounting period that can be used to describe the company's performance as well as for decision making for internal & external parties of the company in determining the company's strategic decisions and plans to be carried out to maximize profits. One of the things that describe the situation in the company's finances is the timeliness in submitting financial statements. There are many phenomena regarding the timeliness in submitting financial reports, including 43 companies listed on the Indonesia Stock Exchange (IDX) are required to pay fines for not submitting interim financial reports ending on March 31, 2020. Based on the IDX announcement dated August 10, 2020, from all 799 companies listed on the new stock exchange 628 that submitted interim financial reports ending March 31, 2020 in a timely manner.

The purpose of this study was to determine the effect of Capital Structure, Profitability, Size, Ownership Structure, Independent Commissioner & Audit Committee on timeliness in submitting financial reports to mining companies. The method used in this study is a quantitative research method with secondary data from IDX data in 2017 - 2019. The population of data in this study is 24 companies. And the results of this study indicate that profitability and ownership structure have a significant effect on the accuracy of financial reporting and capital structure, size, independent commissioners, and audit committees have no significant effect on timeliness in submitting financial statements.

Capital Structure, Profitability, Size, Ownership Structure, Independent Commissioner, Audit Committee, timeliness

1) Anita Ade Rahma1), L. d. (2019). PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN SIZE PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR. Jurnal Benefita 4(2), (210-220).

2) Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program IBM.

3) Oktavia, H. D., & Suryaningrum, D. H. (2018). PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN di BURSA EFEK INDONESIA PERIODE TAHUN 2012-2014. JURNAL KEUANGAN DAN BISNIS, 104.

4) Palupil, A., Suratno, & Amilin. (2017). Pengaruh Konvergensi Ifrs, Prediksi Kebangkrutan, Komite Audit, Komisaris. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 20-34.

5) Rina, A, Asmara. (2018). The Effect of Audit Tenure and Firm Size on Financial Reporting Delays. European Research Studies Journal 21 (Special 2), 414-422

6) Sofyaningsih, S. (2011). Stuktur Kepemilikan, Kebijakan Dividen, Kebijakan Utang & Nilai Perusahaan. DINAMIKA KEUANGAN & PERBANKAN, 68-87.

7) Supriono, R. (2018). Akuntansi Keperilakuan. Yogyakarta: Gadjah Mada University Press.

8) Suryani, I., & Pinem, D. (2018). PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. ACCRUALS (Accounting Research Journal of Sutaatmadja), 2(2), 20-30.

9) Uncategorized. (2009, 08 18). Ketepatan Waktu Penyampaian Laporan Keuangan. Retrieved from pustakaakuntansiku: https://pustakaakuntansiku.wordpress.com/2009/08/18/ketepatan-waktu-penyampaian laporan-keuangan/

10) (https://id.wikipedia.org/wiki/Laporan_keuangan

11) https://id.wikipedia.org/wiki/Laporan_keuangan

12) https://pustakaakuntansiku.wordpress.com/2009/08/18/ketepatan-waktu-penyampaian-laporan-keuangan/

13) http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-7-psak-1-penyajian-laporan-keuangan 14) Utami, W. (2006). Analisis Determinan Audit Delay Kajian Empiris di Bursa Efek Jakarta. Buletin Penelitian 9 (1). 19-31.

Volume 05 Issue 06 June 2022

There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.