Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Keuangan terhadap ketepatan waktu penyampaian pelaporan keuangan perusahaan {studi kasus pada perusahaan farmasi yang terdaftar di bursa efek Indonesia tahun 2019-2021)
DOI:
https://doi.org/10.37673/jafa.v5i1.2338Abstract
The timeliness in presenting financial report to the public is much needed and that is why every company is expected to not postponing the financial report presentation. One of the ways to measure the transparency and quality of financial report is timeliness, time span between date of company’s report and date when financial information is announced to the public related to quality of financial information that has been reported. The timeliness of financial report delivery is one of important characteristics in supporting financial information relevancy. Information has the potential of losing its relevancy due to age and delays extension of presenting information of financial report, so that it becomes less useful information for taking economics decisions. The objectives of this study were to determine the effect of profitability, company size, and financial leverage towards financial report timeliness. The population of the study was all pharmacy companies that have been registered at BEI in 2019-2021, in which the total of them were 10 companies, and the total samples that fulfilled the selected criteria in this study were 10 companies with the total samples during 2019-2021 period were 30 companies. The study used associative quantitative method and the technique of data analysis deployed was logistic regression analysis by Software IMB Statistical Program for Social Science (SPSS) version 22. Based on the result of the study, it was found that profitability, company size and financial leverage had no effect towards timeliness of companies’ financial report that registered in Indonesia Stock Exchange.
Keywords: Timeliness of Financial Report, Profitability, Company Size, Financial Leverage