The Effect of Cooperative's Characteristic on Financial Reporting Timeliness

Anak Agung Putu Gede Bagus Arie Susandya, Ida Ayu Nyoman Yuliastuti, Gde Bagus Brahma Putra


The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.


Cooperative; Timeliness; Financial Reporting; Non-Financial Performance

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Sriwijaya International Journal of Dynamic Economics and Business
Jl. Srijaya Negara Gedung Fakultas Ekonomi Lt.3
Fakultas Ekonomi Universitas Sriwijaya
Bukit Besar, Palembang, Sumatera Selatan, Indonesia, 30139

p-ISSN: 2581-2904 | e-ISSN: 2581-2912

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