![]() The method used is descriptive quantitative with secondary documentation technique data collection. The purpose of this study was to determine the effect of profitability, solvency and firm size on the timeliness of submitting financial statements of companies listed on BE. The conclusion is that the value of the responsibility accounting system variable and the effectiveness variable of the financial statements affect the company's performance by 90.7% and the remaining 9.3% is influenced by other variables not in this study.Keywords: Profitability Solvency Size On time AbstractĬompanies that have good financial analysis performance on time in submitting financial statements, poor financial performance can be used with several ratios namely profitability, solvency and company size (size). And the results of the determination coefficient R Square of 9.07%. ![]() It can be said that the accounting system for accountability in the effectiveness of financial statements together has a significant influence on company performance. Hypothesis test results Fcount 616,894 ˃ Ftable 3.07 and a significant level of F value 0.00 < 0.05 then Ho is rejected and Ha is accepted. Data analysis techniques used are descriptive analysis, classic assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. Data collection techniques in this study using documentation and study of literature. The population in this study amounted to 26 companies with criteria of manufacturing companies in the consumer industry industry sector and 130 samples. This type of research is quantitative descriptive. Then this study aims to determine the effect of the responsibility accounting system in the effectiveness of financial statements on the performance of companies on the Indonesia Stock Exchange in the period 2015-2019. However, there is still a lot of processing accountability reports in obtaining income and expenses that are not effective to make the company's performance decline. AbstractĪll companies try to put themselves into the best to achieve its goals. Accountability accounting system, effectiveness of financial statements, company performance. ![]()
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