PENGARUH RELEVANSI DAN KETEPATAN WAKTU TERHADAP KONSERVATISME DAN KEPUTUSAN PENDANAAN
DOI:
https://doi.org/10.25170/wpm.v15i2.5043Keywords:
Relevance, Timeliness, Conservatism, Financing DecisionsAbstract
This research aims to obtain empirical evidence regarding the influence of relevance and timeliness on conservatism and financing decisions of manufacturing companies listed on the Indonesia Stock Exchange during the 2018 period. The data analysis method employed in this research includes descriptive statistics and multiple linear regression analysis. The study involves 100 manufacturing companies listed on the IDX for the year 2012. The results of the first research model indicate that relevance influences conservatism. In the second research model, timeliness in the presentation of financial statements affects conservatism. The third research model shows that relevance does not affect financing decisions. The fourth research model indicates that timeliness influences financing decisions. This research differs from previous studies, focusing more on decision-making based on attributes of the quality of financial statement information.
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