Company financial performance and timeliness financial reporting: Evidence from Indonesia Mining Companies

Abstract

This study investigates whether the company financial performance can affect the timelines financial 
reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a 
company financial performance then the company will be on time in reporting its financial statements, 
in vice versa.  The factors which are investigated consist of current ratio, debt to equity ratio, total assets 
turnover, and net profit margin from Indonesia mining companies listed on the Indonesia Stock Exchange 
for the period 2014-2019. Sample selection used purposive sampling and obtained 220 samples from 240 
populations. Technique analysis in this research is logistic regression. The results of this research show that 
the current ratio and debt to equity ratio have not affect the timeliness financial reporting. While, the total 
assets turnover and net profit margin tend to affect the timeliness financial reporting.