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Papers by NATANAEL DONGORAN
Jurnal Paradigma Ekonomika, 2021
This study aims to determine and analyze the factors that influence the financial reporting of ba... more This study aims to determine and analyze the factors that influence the financial reporting of banking companies listed on the IDX as measured using the ratio of Profitability, Liquidity, and Leverage based on financial statements in 2017-2019, which are independent variables and timeliness is a variable. Dependent. In the process of this research using secondary data sources. Secondary data is data obtained from other parties or sources that already exist. And the author does not collect data directly from the object under study. The data obtained were obtained from financial reports published on www.IDX.co.id. The research population in this study was 43 companies with a total sample of 90 companies, using the Purposive Sampling method, namely the determination of the model based on criteria. This research method uses qualitative research methods. Data collection is a method of documentation in the process of this research using secondary data sources. The test of this research us...
The purpose of this research is to analyze factors that affect timeliness of the mining company i... more The purpose of this research is to analyze factors that affect timeliness of the mining company in Indonesia Stock Exchange. The examined factors of this research are reputation of public accountant, auditor opinion, liquidity, firms size, and Managerial ownership as independent variables while timeliness as dependent variable. Object of research is a mining company in Indonesia Stock Exchange 2008-2012 period. Total observations used in the study as much as 90 samples were selected by purposi ve sampling technique. Source data obtained from the IDX website in the form of secondary data. Techniques of data analysis using multiple regression at level significance 5%. The results show that liquidity affect the timeliness of financial reporting. Meanwhile, reputation of public accountant, auditor opinion, firms size, and Managerial ownership does not affect the timeliness of financial reporting. Key words: timeliness, are reputation of public accountant, auditor opinion, liquidity, fir...
Jurnal Paradigma Ekonomika, 2021
This study aims to determine and analyze the factors that influence the financial reporting of ba... more This study aims to determine and analyze the factors that influence the financial reporting of banking companies listed on the IDX as measured using the ratio of Profitability, Liquidity, and Leverage based on financial statements in 2017-2019, which are independent variables and timeliness is a variable. Dependent. In the process of this research using secondary data sources. Secondary data is data obtained from other parties or sources that already exist. And the author does not collect data directly from the object under study. The data obtained were obtained from financial reports published on www.IDX.co.id. The research population in this study was 43 companies with a total sample of 90 companies, using the Purposive Sampling method, namely the determination of the model based on criteria. This research method uses qualitative research methods. Data collection is a method of documentation in the process of this research using secondary data sources. The test of this research us...
The purpose of this research is to analyze factors that affect timeliness of the mining company i... more The purpose of this research is to analyze factors that affect timeliness of the mining company in Indonesia Stock Exchange. The examined factors of this research are reputation of public accountant, auditor opinion, liquidity, firms size, and Managerial ownership as independent variables while timeliness as dependent variable. Object of research is a mining company in Indonesia Stock Exchange 2008-2012 period. Total observations used in the study as much as 90 samples were selected by purposi ve sampling technique. Source data obtained from the IDX website in the form of secondary data. Techniques of data analysis using multiple regression at level significance 5%. The results show that liquidity affect the timeliness of financial reporting. Meanwhile, reputation of public accountant, auditor opinion, firms size, and Managerial ownership does not affect the timeliness of financial reporting. Key words: timeliness, are reputation of public accountant, auditor opinion, liquidity, fir...