PENGARUH PENERAPAN XBRL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

(Studi Empiris pada Indeks LQ45 di Bursa Efek Indonesia Tahun 2016-2018)

  • Alberth D. Rupang UNCEN
  • Syaikhul Falah UNCEN
  • Bill J. C. Pangayow UNCEN
Keywords: XBRL, Timeliness of Financial Reporting, DER, ROA, LQ45 Index

Abstract

This study aims to provide empirical evidence about the effect of XBRL implementation on the
timeliness of financial reporting of public companies in Indonesia registered in the LQ45 index. The
research method uses panel data with 99 observations from 2016 to 2018. The results show that the
implementation of XBRL has a positive and significant impact on the timeliness of financial reporting,
in contrast to the Debt to Equity ratio used to control company leverage has a positive and
insignificant impact on accuracy financial reporting time, as well as Return on Assets used to control
the profitability of the company has no significant effect with a negative impact on the timeliness of
financial reporting of public companies in Indonesia that are listed on the LQ45 index.

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Published
2019-11-28
How to Cite
Rupang, A., Falah, S., & Pangayow, B. (2019). PENGARUH PENERAPAN XBRL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN. Jurnal Akuntansi Dan Keuangan Daerah, 14(2), 38-55. Retrieved from https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/112

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