Timeliness Of Financial Reporting Of Property And Real Estate Sector Companies On The Indonesia Stock Exchange

Abstract

The purpose of this study is to examine the variables affecting the promptness of financial reporting for real estate and property firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022.  Using secondary data from firm financial reports that were retrieved from the website www.idx.co.id, a quantitative research methodology was employed.  There were 78 companies in the survey.  Purposive sampling was used to choose the 67 companies that made up the research sample, yielding 201 data samples.  Descriptive statistics, model selection tests, and hypothesis testing with data analysis software like Stata were among the data analysis methods employed. The findings demonstrated that the age of the company and public ownership significantly improved the timeliness of financial reporting.  However, the timeliness of financial reporting was not substantially impacted by ROA, audit opinion, or company size.  These results give real estate and property firms information on how to increase their profitability.  The promptness of financial reporting depends on a number of factors, including public ownership, audit opinion, company size, and age.