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1

Safitri, Julia, Suhartini Suhartini, and Suhendri Suhendri. "The Role of Good Corporate Governance in The Timeliness of Financial Report Presentation." JBTI : Jurnal Bisnis : Teori dan Implementasi 14, no. 2 (2023): 364–82. http://dx.doi.org/10.18196/jbti.v14i2.19889.

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The first study's goal was to determine whether profitability, leverage, firm size, institutional ownership, and independent commissioners have an impact on financial reporting timeliness. The second goal was to see if the auditor class might mitigate the influence of profitability, leverage, company size, institutional ownership, and independent commissioners on financial reporting timeliness for energy businesses listed on the Indonesia Stock Exchange between 2017 and 2021. The data analysis method used logit regression for panel data analysis. According to the findings, profitability and in
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Tang, Jun, Bing Guo, Yan Shen, Cheng Dai, and Yuming Jiang. "Data Timeliness Evaluation Based on Attribute Value Dependencies." Journal of Internet Technology 26, no. 2 (2025): 173–82. https://doi.org/10.70003/160792642025032602003.

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Data timeliness, a critical determinant of data quality, can distort data analysis outcomes and lead decision-makers astray when utilizing outdated data for mining. Current methodologies for exploring data timeliness encompass the recovery of temporal data sequences and the determination of timeliness relying on factors such as timestamps and uncertain data relationships. Timestamp-centric techniques are constrained by their dependence on precise temporal values. In contrast, methods grounded in uncertain relationships among data entities excel in managing multiple tuples of same entity. Howev
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Steim, J. M., and R. D. Reimiller. "Timeliness of Data Delivery from Q330 Systems." Seismological Research Letters 85, no. 4 (2014): 844–51. http://dx.doi.org/10.1785/0220120170.

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Dailey, L., R. E. Watkins, and A. J. Plant. "Timeliness of Data Sources Used for Influenza Surveillance." Journal of the American Medical Informatics Association 14, no. 5 (2007): 626–31. http://dx.doi.org/10.1197/jamia.m2328.

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Han, Qi, and Nalini Venkatasubramanian. "Timeliness-Accuracy Balanced Collection of Dynamic Context Data." IEEE Transactions on Parallel and Distributed Systems 18, no. 2 (2007): 158–71. http://dx.doi.org/10.1109/tpds.2007.31.

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Liu, Zehua, Xuefeng Ding, Jun Tang, Yuming Jiang, and Dasha Hu. "Anomaly Monitoring of Process Based on Recurrent Timeliness Rules (AMP-RTR)." Applied Sciences 12, no. 24 (2022): 12917. http://dx.doi.org/10.3390/app122412917.

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At present, many manufacturing enterprises have business systems such as MES, SPC, etc. In the manufacturing process, a large amount of data with periodic time series will be generated. How to evaluate the timeliness of periodically generated data according to a large number of time series is important content in the field of data quality research. At the same time, it can solve the demand of abnormal monitoring of production process faced by manufacturing enterprises based on the regularity change for periodic data timeliness. Most of the existing data timeliness evaluation models are based o
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Nurhasanah, Nurhasanah, Husaini Husaini, and Nur Ilmi Febriani. "Determine Timeliness Submission of Financial Statements of Manufacturing Companies in Indonesia Stock Exchange." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 22, no. 2 (2021): 1–12. http://dx.doi.org/10.29103/e-mabis.v22i2.683.

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This study aims to analyze the effect of Firm Age, Profitability andLeverage on the timeliness of submitting financial reports in manufacturingcompanies on the Indonesia Stock Exchange. The populations aremanufacturing companies that have gone public listed on the Indonesia StockExchange (IDX) during the 2019-2020, which are 182 companies. Obtainedsampling used purposive sampling method. Based on this method the sampleobtained is 138 companies. The data were analyzed using panel dataregression with the help of the E-views analysis tool. Based on the results ofdata analysis that has been carrie
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Lestari, Melati Pramudita, Desty Wana, and Susan Andriana. "Timeliness of Financial Reporting." Journal of Applied Accounting and Taxation 9, no. 2 (2024): 205–15. https://doi.org/10.30871/jaat.v9i2.7409.

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Timely financial reporting is a widespread challenge, affecting numerous publicly traded companies in Indonesia. An examination of data from the Indonesia Stock Exchange (IDX) website, spanning the years 2010 to 2020, reveals that many companies submitted their financial reports past the deadline. The number of late submissions fluctuated over this period, with a noticeable decrease in 2010-2012 and 2016, followed by significant increases in 2013-2015 and 2018-2020. The year 2020 saw the highest number of late filers (96 companies), followed by 2015 (63 companies). This research delves into th
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Auliyah, Iriana. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Economos : Jurnal Ekonomi dan Bisnis 3, no. 2 (2020): 77–87. http://dx.doi.org/10.31850/economos.v3i2.708.

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This study aims to determine the effect of profitability, ownership structure, leverage, company size and company size on the timeliness of financial reporting. The data used in this study are secondary data, namely data on return of assets, ownership structure, debt to equity ratio, company size, and company age with a period of 5 years (2015-2019), the data were analyzed and processed by multiple linear regression method. The results of this study indicate that profitability has a positive and significant effect on timeliness of financial reporting; ownership structure has a positive but not
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10

Oussii, Ahmed Atef, and Neila Boulila Taktak. "Audit report timeliness." EuroMed Journal of Business 13, no. 1 (2018): 60–74. http://dx.doi.org/10.1108/emjb-10-2016-0026.

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Purpose The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay. Design/methodology/approach This study uses a survey of chief internal auditors from Tunisian listed companies to analyze the extent of coordination between IAFs and external auditors. Data spanning a four year period (2011-2014) was collected for 53 listed companies. Further, regression analysis was used to test the hypothesis. Findings Results indicate that greater coordination between internal and ext
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Chang, Haotian, Jing Feng, and Chaofan Duan. "Reinforcement Learning-Based Data Forwarding in Underwater Wireless Sensor Networks with Passive Mobility." Sensors 19, no. 2 (2019): 256. http://dx.doi.org/10.3390/s19020256.

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Data forwarding for underwater wireless sensor networks has drawn large attention in the past decade. Due to the harsh underwater environments for communication, a major challenge of Underwater Wireless Sensor Networks (UWSNs) is the timeliness. Furthermore, underwater sensor nodes are energy constrained, so network lifetime is another obstruction. Additionally, the passive mobility of underwater sensors causes dynamical topology change of underwater networks. It is significant to consider the timeliness and energy consumption of data forwarding in UWSNs, along with the passive mobility of sen
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12

Mukhtar, Indah Suryani, Nurzi Sebrina, and Erly Mulyani. "Pengaruh Kinerja Perusahaan, Komite Audit Dan Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 605–26. http://dx.doi.org/10.24036/jea.v1i2.98.

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The aim of this research is to provide empirical evidence on : 1) The effect of profitability on timeliness of financial reporting, 2) The effect of leverage on timeliness of financial reporting, 3) The effect of audit committee on timeliness of financial reporting, 4) The effect of auditor’s independency on timeliness of financial reporting, and 5) the effect of auditor’s rotation on timeliness of financial reportingThis type of research is causative research. The population is the finance companies listed in Indonesian Stock Exchange for 5 years from 2013 to 2017. This sample selected by pur
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13

Taylor, Nicholas. "Economic forecast quality: information timeliness and data vintage effects." Empirical Economics 46, no. 1 (2013): 145–74. http://dx.doi.org/10.1007/s00181-012-0672-3.

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Ettredge, Michael, and John Gerdes Jr. "Timeliness of investor relations data at corporate web sites." Communications of the ACM 48, no. 1 (2005): 95–100. http://dx.doi.org/10.1145/1039539.1039545.

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15

Klevens, R. Monina, Patricia L. Fleming, Jianmin Li, et al. "The Completeness, Validity, and Timeliness of AIDS Surveillance Data." Annals of Epidemiology 11, no. 7 (2001): 443–49. http://dx.doi.org/10.1016/s1047-2797(01)00256-3.

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Rahmawati, Rina, Yova Ruldeviyani, Puja Putri Abdullah, and Fathurahman Ma'ruf Hudoarma. "Strategies to Improve Data Quality Management Using Total Data Quality Management (TDQM) and Data Management Body of Knowledge (DMBOK): A Case Study of M-Passport Application." CommIT (Communication and Information Technology) Journal 17, no. 1 (2023): 27–42. http://dx.doi.org/10.21512/commit.v17i1.8330.

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M-Passport is a mobile application developed for Indonesians to request for passport online. The applicants independently input all required data using this application, so the quality of data entered must be considered to ensure the passport’s validity as an official state document. However, input errors increase the time needed for the interview process and make the data verification procedure inefficient. The research aims to assess the data quality of M-Passport for organizations to take deliberate actions to enhance the data quality. The research applies the Total Data Quality Management
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17

Vidaver, Regina M., Marianna B. Shershneva, Scott J. Hetzel, Timothy R. Holden, and Toby C. Campbell. "Typical Time to Treatment of Patients With Lung Cancer in a Multisite, US-Based Study." Journal of Oncology Practice 12, no. 6 (2016): e643-e653. http://dx.doi.org/10.1200/jop.2015.009605.

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Introduction: The importance of high-quality, timely lung cancer care and the need to have indicators to measure timeliness are increasingly discussed in the United States. This study explored when and why delays occur in lung cancer care and compared timeliness between two states with divergent disease incidence. Methods: Patients with small-cell or non–small-cell lung cancer were recruited through cancer centers, outpatient clinics, and community approaches, and interviewed over the phone. Statistical analysis of patient-reported dates included descriptive statistics and comparing time inter
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Warnolf, Åsa, Dominik Glombik, Fredrik Sandin, et al. "Evaluation of data quality in the Swedish National Penile Cancer Register." Scandinavian Journal of Urology 59 (October 2, 2024): 162–68. http://dx.doi.org/10.2340/sju.v59.42029.

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Objective: The National Penile Cancer Register (NPECR) in Sweden was initiated in year 2000 and currently contains more than 3,900 men diagnosed with penile cancer. The aim of this study was to evaluate data quality in the NPECR in terms of completeness, timeliness, comparability, and validity. Material and methods: Completeness was assessed by cross-linkage to the Swedish Cancer Register. Timeliness, defined as time from date of diagnosis to date of reporting in the NPECR, was calculated. Comparability was evaluated by reviewing and comparing coding routines in the NPECR with national and int
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19

Alberian, Meksa, and Bonang Pamungkas Purbananda. "Karakteristik Sistem Informasi Akuntansi Manajemen Serta Pengaruhnya Terhadap Kinerja Organisasi dengan Desentralisasi Sebagai Variabel Moderating." Jurnal Syntax Transformation 2, no. 10 (2021): 1427–36. http://dx.doi.org/10.46799/jst.v2i10.430.

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Sistem Informasi Akuntansi Manajemen (SIAM) adalah suatu sistem informasi yang bertujuan untuk meningkatkan kinerja. Rumah sakit merupakan salah satu instansi yang bergerak dibidang kesehatan, dan secara khusus memberikan pelayanan publik bagi masyarakat yang kondisinya sakit. Penelitian ini bertujuan untuk melihat Karakteristik Sistem Informasi Akuntansi berupa Broadscope, Aggregation, Integration dan Timeliness memengaruhi kinerja organisasi dengan desentralisasi sebagai variabel moderasi. Populasi penelitian ini adalah seluruh pimpinan dan staf-staf yang bekerja di Rumah Sakit swasta dan pe
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Handayani, Lilis, Krisnhoe Sukma Danuta, and Ginanjar Adi Nugraha. "Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 12, no. 1 (2021): 96. http://dx.doi.org/10.33087/eksis.v12i1.240.

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This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, co
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Fadli, Ari, Mulki Indana Zulfa, and Yogi Ramadhani. "Performance Comparison of Data Mining Classification Algorithms for Early Warning System of Students Graduation Timeliness." Jurnal Teknologi dan Sistem Komputer 6, no. 4 (2018): 158–63. http://dx.doi.org/10.14710/jtsiskom.6.4.2018.158-163.

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Observation of growing academic data can be carried using data mining methods, for example, to obtain knowledge related to the determinants of timeliness of students graduation. This study conducted a performance comparison of the classification algorithms using decision tree (DT), support vector machine (SVM), and artificial neural network (ANN). This study used students academic data from Faculty of Engineering, Universitas Jenderal Soedirman in the 2014/2015 odd semester until the 2017/2018 odd semester and the attributes that conform to the academic regulations. The analytical method used
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Bulo, Randi Hermawan, M. Yasser Arafat, and Ratna Anggraini. "PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2012)." Jurnal Wahana Akuntansi 11, no. 1 (2016): 1. http://dx.doi.org/10.21009/10.21.009/wahana.011/1.5.

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The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012. Data analysis uses multiple regression with the program SPSS 16.00 version for windows. Results of hypothesis examination indicate there is influence between institut
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Zheng, Huiji, Sicong Yu, Xinyuan Qiu, Xiaolong Cui, and Li Zhu. "“Fed-DRL”: A Timeliness Optimization Method for Dynamic Data Acquisition System Based on Mobile Edge Computing." Mathematical Problems in Engineering 2022 (July 31, 2022): 1–13. http://dx.doi.org/10.1155/2022/5719190.

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Age of Information (AoI) is a metric to describe the timeliness of a system proposed in recent years. It measures the freshness of the latest received data from the perspective of the target node in the system. This work studies a kind of dynamic data acquisition system for urban security that can update and control the situation of urban environmental security by collecting environmental data. The collected data packets need to be uploaded to the cloud center in time for data update, which has high requirements on the timeliness of the system and freshness of data. However, due to the limited
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Putri, Devi Ayu. "ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA." AT-TAWASSUTH: Jurnal Ekonomi Islam 5, no. 2 (2020): 333. http://dx.doi.org/10.30829/ajei.v5i2.8446.

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This study aims to examine and analyze (1) the effect of profitability on the timeliness of financial reporting (2) the effect of leverage on the timeliness of financial reporting (3) the effect of company size on the timeliness of financial reporting (4) the effect of reputation of public accounting firms on the accuracy financial reporting time and (5) the influence of the audit committee on the timeliness of financial reporting of companies listed on the Indonesian stock exchange. This research was conducted in the manufacturing sector of the consumer goods sector in 2012-2016 on the Indone
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Putri, Tiara Herawati, and Lucky Nugroho. "Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan." ARBITRASE: Journal of Economics and Accounting 3, no. 3 (2023): 562–72. http://dx.doi.org/10.47065/arbitrase.v3i3.705.

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This study examines the factors that potentially affect the timeliness of financial reporting. These factors include profitability, leverage, liquidity, and company size. The population in this study are cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Quantitative research is used as a research design, and purposive sampling is used as a sampling method in this study. The total sample in this study was 60 companies from 122 companies that met the criteria, so 300 observation data were obtained. The data used is secondary data, and the data analysis techn
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Tor, S., NG Onyeneho, N. Okolie, et al. "Evaluating the Effect of an Intervention on Timeliness and Accuracy of Routine Immunization Data Reporting in Nigeria." Nigerian Journal of Clinical Practice 26, Suppl 1 (2023): S19—S28. http://dx.doi.org/10.4103/njcp.njcp_550_22.

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ABSTRACT Aim: This paper provides new knowledge on the outcomes of an intervention implemented to improve the timeliness and accuracy of routine immunization (RI) data reporting for decision-making in Nigeria. Method: It used a pre-and post-intervention cross-sectional study design with 600 respondents selected from health facilities through a multistage sampling technique. A set of uniformly structured questionnaires was used to collect data on health workers’ perspectives on the uses of immunization data, collection, archiving, and storage of immunization data as well as the challenges assoc
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Dixon, Brian E., Chen Wen, Tony French, Jennifer L. Williams, Jon D. Duke, and Shaun J. Grannis. "Extending an open-source tool to measure data quality: case report on Observational Health Data Science and Informatics (OHDSI)." BMJ Health & Care Informatics 27, no. 1 (2020): e100054. http://dx.doi.org/10.1136/bmjhci-2019-100054.

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IntroductionAs the health system seeks to leverage large-scale data to inform population outcomes, the informatics community is developing tools for analysing these data. To support data quality assessment within such a tool, we extended the open-source software Observational Health Data Sciences and Informatics (OHDSI) to incorporate new functions useful for population health.MethodsWe developed and tested methods to measure the completeness, timeliness and entropy of information. The new data quality methods were applied to over 100 million clinical messages received from emergency departmen
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Tarigan, Thia Margaretha. "PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (TIMELINESS) DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERATING." JURNAL ILMU EKONOMI & SOSIAL 8, no. 2 (2017): 122–39. http://dx.doi.org/10.35724/jies.v8i2.714.

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This research aims to verify and provide empirical evidences about: the effect of Profitability, Solvability, and Audit Opinion to Timeliness with Auditor Quality as moderating variabel of manufacturing companies in Indonesia Stock Exchange. The population of this research are 138 manufacturing companies in Indonesia Stock Exchange (BEI) since 2010 – 2014. Sample selection of this research use purposive sampling method. The sample of this research are 78 manufacturing companies. Type of data used are secondary data, that collected by documentation. Statistical tool used is logistic regressions
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Yunita, Sella, Agrianti Komalasari, and Saring Suhendro. "The Effect of Timeliness of Financial Reporting on Abnormal Return during the Covid-19 Period with Profitability and Company Size as Moderating Variables (Study on the Food and Beverages Sector Companies Listed on the IDX in 2020-2021)." International Journal of Business and Applied Economics 2, no. 3 (2023): 391–404. http://dx.doi.org/10.55927/ijbae.v2i3.4304.

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The COVID-19 pandemic situation that occurred globally has significantly affected all aspects, one of which is the timeliness of submitting financial reports. The purpose of this study was to determine whether there is an effect of timeliness of financial reporting on abnormal returns and whether profitability and company size can affect the relationship between timeliness of financial reporting and abnormal returns. This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. The data analysis
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De-Olivera, Claudine. "IDX Food and Beverage Companies Financial Reporting Timelines: Do Profitability, Auditor Opinion, and Company Size Play a Role?" Indonesian Journal of Sustainability Policy and Technology 2, no. 2 (2024): 91–100. https://doi.org/10.61656/ijospat.v2i2.232.

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This study aims to analyze the effect of profitability, auditor's opinion, and company size on the timeliness of financial report submissions in companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The financial report submission timeline is one of the important components in information disclosure that can influence investment decisions and market confidence. Profitability is measured using Return on Assets (ROA), the auditor's opinion is seen based on the type of audit opinion given, and company size is measured from total assets. This study uses a quantitative method with
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Unwin, Elizabeth, James Codde, Louise Gill, Suzanne Stevens, and Timothy Nelson. "The WA Hospital Morbidity Data System: An Evaluation of its Performance and the Impact of Electronic Data Transfer." Health Information Management 26, no. 4 (1996): 189–92. http://dx.doi.org/10.1177/183335839702600407.

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This paper evaluates the performance of the Hospital Morbidity Data System, maintained by the Health Statistics Branch (HSB) of the Health Department of Western Australia (WA). The time taken to process discharge summaries was compared in the first and second halves of 1995, using the number of weeks taken to process 90% of all discharges and the percentage of records processed within four weeks as indicators of throughput. Both the hospitals and the HSB showed improvements in timeliness during the second half of the year. The paper also examines the impact of a recently introduced electronic
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Harchaoui, Tarek M., and Robert V. Janssen. "How can big data enhance the timeliness of official statistics?" International Journal of Forecasting 34, no. 2 (2018): 225–34. http://dx.doi.org/10.1016/j.ijforecast.2017.12.002.

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Books, Samantha J. "Regarding “The Completeness, Validity, and Timeliness of AIDS Surveillance Data”." Annals of Epidemiology 12, no. 4 (2002): 284. http://dx.doi.org/10.1016/s1047-2797(02)00249-1.

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Sudirgo, Tony, Jennifer Krisna Amanda Lo, and Gwyneth Margaretha Taniman. "Timeliness Factors of Financial Reports Submission." International Journal of Application on Economics and Business 1, no. 1 (2023): 49–60. http://dx.doi.org/10.24912/v1i1.49-60.

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The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in the period of 2019-2020. This study used a sample of 61 companies for one year, with a total sample of 122 companies for two years. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) and processed using
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Sudirgo, Tony, Jennifer Krisna Amanda Lo, and Gwyneth Margaretha Taniman. "Timeliness Factors of Financial Reports Submission." International Journal of Application on Economics and Business 1, no. 1 (2023): 49–60. http://dx.doi.org/10.24912/ijaeb.11.49-60.

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The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in the period of 2019-2020. This study used a sample of 61 companies for one year, with a total sample of 122 companies for two years. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) and processed using
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Sudirgo, Tony, Jennifer Krisna Amanda Lo, and Gwyneth Margaretha Taniman. "Timeliness Factors of Financial Reports Submission." International Journal of Application on Economics and Business 1, no. 1 (2023): 49–60. http://dx.doi.org/10.24912/ijaeb.v1i1.49-60.

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The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in the period of 2019-2020. This study used a sample of 61 companies for one year, with a total sample of 122 companies for two years. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) and processed using
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Anto, Fitri, Haliah Haliah, Andi Kusumawati, and Andi Nurhikmah Ola. "Analyzing the Factors that Influence Financial Reporting Timeliness of Manufacturing Listed Companies in the Indonesia Stock Exchange." International Journal of Finance, Economics and Business 2, no. 2 (2023): 109–16. http://dx.doi.org/10.56225/ijfeb.v2i2.208.

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Financial report plays an important role in communicating between businesspeople. It has given essential information to economic decision-makers as a communication tool. The relevance of qualitative characteristics of financial reports is timeliness. This study analyzes the factors that affect the timeliness of financial reporting on manufacturing companies listed in Indonesia. Factors tested in this study are profitability, company age and external ownership. The sample used in this study was 126 manufacturing companies consistently listed in Indonesia. This study uses secondary data selected
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Krisyanti, Widia Mey, and Gede Adi Yuniarta. "Pengaruh Komite Audit, Likuiditas, Pergantian Auditor Dan Kompleksitas Operasi Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Sub Sektor Perdagangan Besar (Grosir) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019)." Jurnal Akuntansi Profesi 12, no. 2 (2021): 364. http://dx.doi.org/10.23887/jap.v12i2.35894.

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This study analyses the effect of audit committee variables, liquidity, auditor turnover and operating complexity on the timeliness of financial reporting. The data used are secondary data in the form of annual reports and financial reports of large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange in 2017-2019. The technique for selecting the sample used purposive sampling to obtain a sample of 22 companies. The data analysis used is descriptive statistics and logistic regression analysis with the SPSS 25 program. The results of this study state that liquidity ha
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Liu, Shu Jun, Yong Hui Wang, and Li Li Yu. "Study on Timeliness of Gasoline Analysis Adsorbed in Cotton Cloth Carrier." Advanced Materials Research 616-618 (December 2012): 881–84. http://dx.doi.org/10.4028/www.scientific.net/amr.616-618.881.

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Study on the timeliness of gasoline analysis adsorbed in cotton cloth carrier was carried out with solid phase microextraction–gas chromatography/mass spectrometry(SPME-GC/MS), meanwhile the effects of temperature, wind speed and humidity on the timeliness of gasoline analysis adsorbed in cotton cloth carrier has been investigated. The results show that temperature is the major factor that affects the timeliness of analysis of gasoline, followed by humidity, and finally the wind speed, and the corresponding data of timeliness, derived equations and correlation are provided.
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Researcher. "THE ROLE OF DATA QUALITY IN MODERN ANALYTICS." International Journal of Computer Engineering and Technology (IJCET) 15, no. 5 (2024): 174–86. https://doi.org/10.5281/zenodo.13744345.

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This comprehensive article explores the critical role of data quality in modern business analytics and decision-making processes. It examines the multifaceted nature of data quality, including its key dimensions of accuracy, completeness, consistency, timeliness, and reliability. The article delves into the significant impacts of both poor and high-quality data on business operations, customer satisfaction, and regulatory compliance. It also addresses the challenges organizations face in maintaining data quality in an increasingly complex digital landscape and proposes effective strategies for
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AGUSTIN, Febri Diany, and Dini Wahjoe HAPSARI. "The Effect of Financial Distress, Foreign Ownership, and Complexity of Company Operations on The Timeliness of Financial Reporting (Empirical Study on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange in 2019-2023)." Journal of Tourism Economics and Policy 4, no. 4 (2024): 486–95. https://doi.org/10.38142/jtep.v4i4.1152.

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The purpose of this study is to determine the impact of management complexity, foreign ownership and financial difficulties on the timeliness of financial reporting for real estate companies listed on the Indonesia Stock Exchange (BEI ) from 2019 to 2023. This study uses secondary data. The financial reports and annual reports are available on the official website of IDX. After using the outlier test to reduce the sample size to 22 companies with 110 observation data, the sampling procedure which involved purposive sampling resulted in 41 companies with 205 observation data. The reliability of
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Wicaksono, Dimas, and Venty Sugiyanti. "PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN." AKRUAL : Jurnal Akuntansi dan Keuangan 2, no. 2 (2021): 121–34. http://dx.doi.org/10.34005/akrual.v2i2.1267.

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This study aims to examine the effect of profitability, institutional ownership, and company size on the timeliness of financial reporting. The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used was purposive sampling method in order to obtain 12 companies. The total data processed in this study were 60 data. The type of data used is secondary data in the form of annual financial reports for companies in the consumer goods industry listed on the Indonesia Stock Exchange for the perio
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Baatwah, Saeed Rabea, Norsiah Ahmad, and Zalailah Salleh. "Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?" Issues In Social And Environmental Accounting 10, no. 4 (2018): 63. http://dx.doi.org/10.22164/isea.v10i4.164.

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This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we
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Aryati, Titik. "FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS." Media Riset Akuntansi, Auditing dan Informasi 5, no. 3 (2009): 271. http://dx.doi.org/10.25105/mraai.v5i3.1820.

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<p class="Style2">The purpose of the research is to find the influences of the firm size,the profitability, the existence of internal auditor division,and the public accountant size toward the audit delay and timelines.</p><p class="Style2">Fifty listed companies in Jakarta Stocks Exchange (JSX) were used as research sample. These listed companies were selected using (purposive) judgment sampling method. Analysis hypothesis using multiple regression, before hypothesis test, nor-mality data test using One Sample Kolmogorov-Smirnov Test.</p><p class="Style2">The res
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Pirk, Holger. "Collaborative Data Science using Scalable Homoiconicity." ACM SIGMOD Record 51, no. 4 (2023): 54–55. http://dx.doi.org/10.1145/3582302.3582316.

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Motivation: Data science is increasingly collaborative. On the one hand, results need to be distributed, e.g., as interactive visualizations. On the other, collaboration in the data development process improves quality and timeliness. This can take many forms: partitioning a problem and working on aspects in parallel, exploring different solutions or reviewing someone else's work.
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Lidiyawati, Lidiyawati, and Ratih Wulandari. "The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia." Binus Business Review 6, no. 3 (2015): 439. http://dx.doi.org/10.21512/bbr.v6i3.954.

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This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX). Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality s
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Suharty Ginting, Happy, Rina Br Bukit, and Erwin Abubakar. "Analysis of the Influence of Profitability, Solvency, Liquidity, and Firm Size on the Timeliness of Financial Reporting with Audit Opinion as a Moderating Variable in Sector Trading, Services, and Investment Companies on the Indonesia Stock Exchange in 2016-2020." International Journal of Research and Review 10, no. 8 (2023): 892–902. http://dx.doi.org/10.52403/ijrr.202308114.

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This study aimed to test the effect of profitability, solvency, liquidity, and firm size on the timeliness of financial reporting with audit opinion as a moderation variable in the trade, service, and investment companies listed on the Indonesia Stock Exchange. The population in this study was taken from the trade, service, and investment sector companies listed on the Indonesia Stock Exchange during 2016-2020. Where the company included in the criteria was 79 companies. Data is processed using a logistics regression test. The results of this study concluded that solvency affects the timelines
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Daniar Paramita, Ratna Wijayanti. "Timeliness Sebagai Variabel Intervening Untuk Pengaruh Ukuran Perusahaan Terhadap Respon Laba." Wiga : Jurnal Penelitian Ilmu Ekonomi 4, no. 1 (2014): 34–42. https://doi.org/10.30741/wiga.v4i1.114.

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Penelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan timeliness sebagai variable intervening untuk pengaruh ukuran perusahaan terhadap respon laba pada perusahaan manufaktur yang go publik di BEI tahun 2008-2012. Penelitian ini merupakan rangkaian dari penelitian yang pernah dilakukan oleh peneliti yaitu pengaruh leverage, size terhadap earning response coefisient dengan Voluntary disclousure sebagai variabel intervening. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambila
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Gullberg, Cecilia. "What makes accounting information timely?" Qualitative Research in Accounting & Management 13, no. 2 (2016): 189–215. http://dx.doi.org/10.1108/qram-03-2014-0019.

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Purpose The purpose of this paper is to illustrate and analyse how the concept of timely accounting information can be understood as the interplay between material and social elements, to provide a basis for theorising timeliness in the context of managerial work. Design/methodology/approach Using an enactment perspective, this paper rests upon the assumption that timeliness is not a uniform information quality mainly dependent on the accounting artefact, but something that is also shaped in managerial action. The paper builds on a qualitative study of a construction firm. Findings Three types
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Pebriani, Reny Aziatul, RM Rum Hendarmin, and Meilin Veronica. "KETEPATAN WAKTU DALAM PENYAMPAIAN LAPORAN KEUANGAN DI PERUSAHAAN REAL ESTATE DAN PROPERTI." Jurnal Ilmiah Ekonomi Global Masa Kini 13, no. 2 (2022): 125–31. http://dx.doi.org/10.36982/jiegmk.v13i2.2593.

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This study aims to empirically prove the effect on the timely submission of financial statements of real estate and property companies listed on the IDX. The sampling technique in this study used a purposive sampling technique. The data analysis technique used is Descriptive Statistics, Normality Test, Heteroscedasticity Test, Multicollinearity Test, Hypothesis T Test, Hypothesis F Test, and Coefficient of Determination Test. This study uses SPSS version 25. The results of this study conclude that company size affects the timeliness of submitting financial statements, profitability affects the
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