Faktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan

Abstract

This research aims to determine how the effect of profitability, leverage, company size, liquidity and complexity of company operation toward timeliness of financial reporting on manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 82 companies. Data processing techniques using logistic regression analysis what helped by IBM SPSS program (Statistical Product and Service Solution) Version 25 and Microsoft Excel 2016. The results of this study indicate that profitability has a positive effect and liquidity has a negative effect on the timeliness of financial reporting meanwhile leverage, company size and complexity of company operation have no effect on the timeliness of financial reporting. The implication of this study is the need to increase the timeliness of financial reporting to maintain relevancy of financial report.