Track: Undergraduate Student Paper Competition

Abstract

The financial statements describe the results of the economic activities of an enterprise over a certain period and show how the management of the company performs its managerial responsibilities.Therefore, its financial statements have beneficial information for its users internally and externally.Thus, companies must submit their financial statements
promptly to avoid losing the benefits they contain.This research aims to determine the impact of company size, institutional ownership, financial distress, and the application of IFRS on the timeliness of financial reporting by
mining companies listed on the Indonesia Stock Exchange between 2017 and 2020, either partially or simultaneously.This study's population is the annual reports of mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020.Purposive sampling was used in this study, which yielded 29 research samples in four years.This research uses the logistic regression analysis method using SPSS 26 software.This study found that firm size, institutional ownership, financial distress, and the simultaneous application of IFRS impact the timeliness of financial statement submission. If only partially, company size and institutional ownership positively impact financial
statement submission timeliness, while implementing IFRS has a negative impact. Meanwhile, financial distressdoes not affect reporting timeliness.
Keywords
Timeliness of Financial Report Submission, Company Size, Institutional Ownership, Financial Distress, IFRS Implementation.