Pengaruh Koneksi Militer dan Likuiditas Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
DOI:
https://doi.org/10.30640/jumma45.v5i1.6013Keywords:
Company Characteristics, Corporate Financial Reporting, Empirical Evidence, Liquidity, Military ConnectionsAbstract
This study aims to obtain empirical evidence on the effect of military connections and liquidity levels on the timeliness of corporate financial reporting. In the research framework, military connections and liquidity are positioned as independent variables whose effects on the dependent variable, namely the timeliness of financial reporting, are analyzed. The sample was determined using the entire population that met the research criteria, resulting in 11 companies as observation units. The observation period covered 2022 to 2024, with the scope of companies in the transportation, telecommunications, infrastructure and construction, energy, and mining subsectors. The characteristics of these sectors were considered representative for examining the relationship between military connections and liquidity with the timeliness of financial reporting. This study applied a quantitative approach using panel data regression analysis techniques. The findings show that military connections and liquidity have a significant effect on the timeliness of corporate financial reporting. Companies with military connections and higher liquidity tend to provide more timely financial reports, highlighting the influence of these factors on the company's financial disclosure practices. This study contributes to the understanding of corporate governance in companies with military ties and varying liquidity conditions.
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