The Impact of Liquidity and Audit Opinion on Financial Reporting Timeliness in Retail Companies Listed on the Indonesia Stock Exchange

Authors

  • Amanda Megawati Lakaoni Master's Program in Accounting, Graduate School, Gorontalo University
  • Meimoon Ibrahim Master's Program in Accounting, Graduate School, Gorontalo University
  • Onong Junus Master's Program in Accounting, Graduate School, Gorontalo University
  • Saprudin Master's Program in Accounting, Graduate School, Gorontalo University

Abstract

This study analyzes the effects of liquidity and audit opinion, separately and together, on the timeliness of financial reporting in retail companies listed on the Indonesia Stock Exchange (IDX). Delays in financial reporting among public companies highlight the study’s importance, as timeliness helps keep information relevant for investors and stakeholders. This study uses a quantitative approach, employing binary logistic regression to analyze secondary data from annual financial reports. Liquidity has a positive and significant effect on timely reporting; companies with good liquidity tend to submit financial reports on time, which sends a positive signal to the market. Audit opinion shows no significant effect on timeliness; receiving an Unqualified Opinion (WTP) does not guarantee timely reporting, as other internal factors may influence reporting processes more. Together, liquidity and audit opinion significantly affect reporting timeliness in these retail firms.

 

Keywords: Timeliness, Financial Reporting, Liquidity, Audit Opinion, Retail Companies.

 

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Published

2026-09-27

Issue

Vol. 1 No. 1 (2026): International Conference IDEABI & BRIDA Central Java 2026

Section

Articles