An Exploratory on The Financial Report Submission Timeliness and its Relation to The Internal and External Factors of The Companies with Special Notations on The IDX

Abstract

The purpose of this research is to examine the effect of internal company factors consisting ofcompany size, profitability, liquidity, company age and external company factors (audit opinion, audit firm reputation, and auditors switching) on the financial report submission timeliness of companies with special notations in the Indonesia Stock Exchange (IDX) from 2021 to 2022. The research that the researchers conducted used secondary data sourced from the official website of the Indonesia Stock Exchange (IDX). Through sample determination using purposive sampling method, 334 samples were obtained to be used in this research.   Logistic regression was used to analyze all the data collected. The results of the implementation of this research show a negative effect of company size on the timeliness of financial report submission, and audit opinion has a positive effect on the financial report submission timeliness. On the other hand, profitability, liquidity, company age, audit firm reputation, and auditors switching have no effect on the financial report submission timeliness. The research results suggest that investors consider company size and audit opinions to anticipate investment mistakes.