The Influence of Creditors on Timeliness in Internet Financial Reporting: Insights from Indonesian Manufacturing Companies
(a) Dina Alafi Hidayatin, (b*)H. Habiburrochman

(a) Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
(b*)Fakultas Ekonomi dan Bisnis Universitas Airlangga, habib[at]feb.unair.ac.id

Abstract

This investigation analyzed how company attributes impact the timing of internet financial reporting using a dataset of 850 manufacturing firms listed on the Indonesian Stock Exchange from 2013 to 2020. Employing logistic regression, the study found that leverage significantly influences the speed of online financial reporting. In contrast, company size, profitability, and liquidity showed no significant correlation with reporting timeliness, highlighting the complexity of digital-era variables.

Additionally, the presence of creditors was found to motivate companies to expedite internet financial reporting, emphasizing the role of creditor oversight in enhancing corporate accountability and financial transparency in the digital age.

Keywords: Internet financial reporting, company attributes, logistic regression, leverage, creditors, corporate accountability, financial transparency.se Just Try to Submit This Sample Abstract

Topic: Accounting and management information system