Analysis of Factors Affecting the Timeliness of Financial Reporting (Case Study at Bank Indonesia in 2020-2022)

Abstract

This study aims to determine the factors that are predicted to affect the timeliness of corporate financial reporting. These factors include profitability, company size and audit opinion. This research uses descriptive qualitative methods with data collection techniques through documentation. The data used in the study in the form of timeliness of financial reports obtained from the annual report of Bank Indonesia companies. The results of the study can be explained that the profitability value calculated by ROA results in that for 3 consecutive years Bank Indonesia can be declared quite healthy. The size of the company owned by Bank Indonesia from 2020-20222 has increased every year, which means that the size value of Bank Indonesia exceeds the company size criteria, so that Bank Indonesia can be declared a large company. And based on existing data on Bank Indonesia's financial statements in 2020-2022, it is fairly presented in accordance with Bank Indonesia's financial accounting policies and is included in the unqualified type.