Finansal Raporlamanın Zamanlamasında Şirket ve Denetçi Özelliklerinin Etkisi: Endonezya’da Bankacılık Sektöründe Bir Çalışma

Abstract

Bu çalışmanın amacı, şirket özelliklerinin (karlılık, şirket yaşı ve şirket büyüklüğü) ve denetçi özelliklerinin (dış denetçilerin ve denetim komitesinin kalitesi) finansal rapor sunumunun zamanında yapılmasının etkisini ortaya çıkarmaktır. Bu çalışmadaki popülasyon, IDX 2017-2019’da listelenen tüm bankacılık şirketleridir ve toplam örneklem sayısı 90’dır. Veri analizinde SPSS v.21 programı ile lojistik regresyon analizi kullanılmıştır. Finansal raporların zamanında sunulması üzerinde, şirket ve denetçi özelliklerinden kârlılık ve denetim komitesi önemli bir etkiye sahipken, şirketin yaşı, şirket büyüklüğü ve dış denetçilerin niteliği önemli bir etkiye sahip değildir. Bu araştırma, özellikle finansal rapor sunumunun zamanında yapılmasının iyileştirilmesi açısından şirketin gelecekteki politikalarına katkıda bulunur.

Keywords

• Karlılık
• Şirket Yaşı
• Şirket Büyüklüğü
• Dış Denetçilerin Kalitesi
• Denetim Komitesi
• Finansal Raporlamanın Zamanlılığı

The Effect of Company and Auditor Characteristics on Timeliness of Financial Reporting: A Study of Banking Companies in Indonesia

Abstract

The purpose of this study is to find out the effect of company characteristics (profitability, company age, and company size) and auditor characteristics (quality of external auditors and audit committees) on the timeliness of financial reporting. The population in this study is all banking companies listed on the IDX 2017-2019, with a total of 90 samples. For data analysis, logistic regression analysis was performed with the analysis tool SPSS v.21. Each of the independent variables of the characteristics of the company and the auditors, namely, profitability and the audit committee, showed a significant effect, while the age of the company, size of the company, and quality of the external auditors had no significant effect. This research contributes to companies’ future policies, especially in terms of improving the timeliness of financial reporting.

Keywords

• Profitability
• Company Age
• Company Size
• Quality of External Auditors
• Audit Committee
• Timeliness of Financial Reporting

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